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[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"Alectra Utilities Corporation-Brampton Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"Alectra Utilities Corporation-Enersource Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"Alectra Utilities Corporation-Horizon Utilities Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"Alectra Utilities Corporation-PowerStream Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"Alectra Utilities Corporation-Guelph Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"Algoma Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"Atikokan Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"Bluewater Power Distribution Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"Brantford Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,"Burlington Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,"Canadian Niagara Power Inc."]
[null,null,null,"Utility Name   ","Niagara Peninsula Energy Inc.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,"Centre Wellington Hydro Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,"Chapleau Public Utilities Corporation"]
[null,null,null,"Assigned EB Number","EB-2020-0040",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,"Cooperative Hydro Embrun Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,"E.L.K. Energy Inc."]
[null,null,null,"Name of Contact and Title","Suzanne Wilson, Senior VP Finance",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,"Elexicon Energy Inc.-Whitby Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,"Elexicon Energy Inc.-Veridian Rate Zone"]
[null,null,null,"Phone Number   ","905-353-6004",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,"Energy+ Inc.-For Former Brant County Power Service Area"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,"Energy+ Inc.-For Former Cambridge and North Dumfries Hydro Service Area"]
[null,null,null,"Email Address   ","suzanne.wilson@npei.ca",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,"Entegrus Powerlines Inc.-For Entegrus-Main Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,21,"Entegrus Powerlines Inc.-For Former St. Thomas Energy Rate Zone"]
[null,null,null,"Test Year",2021,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,22,"ENWIN Utilities Ltd."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,23,"EPCOR Electricity Distribution Ontario Inc."]
[null,null,null,"Bridge Year",{"$f":"IF(ISBLANK(E24), \"\", E24-1)","v":2020},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,24,"ERTH Power Corporation - ERTH Power Main Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,25,"ERTH POWER CORPORATION – GODERICH RATE ZONE"]
[null,null,null,"Last Rebasing Year",2015,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,26,"Espanola Regional Hydro Distribution Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,27,"Essex Powerlines Corporation"]
["Identify the accounting standard used for the test year",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,28,"Festival Hydro Inc."]
[null,null,null,null,"MIFRS",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,29,"Fort Frances Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,30,"Greater Sudbury Hydro Inc."]
[{"$f":"\"Did \"& E14 &\" update its depreciation and capitalization policies?\"","v":"Did Niagara Peninsula Energy Inc. update its depreciation and capitalization policies?"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,31,"Grimsby Power Incorporated"]
[null,null,null,null,"Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,32,"Halton Hills Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,33,"Hearst Power Distribution Co. Ltd."]
["If \"yes\" to cell E34, were the changes in policies reflected in a prior rebasing application?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,34,"Hydro 2000 Inc."]
[null,null,null,null,"Yes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,"Hydro Hawkesbury Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,"Hydro One Networks Inc."]
[{"$f":"\"When did \"&E14&\" update its actual depreciation and capitalization policies?\"","v":"When did Niagara Peninsula Energy Inc. update its actual depreciation and capitalization policies?"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,37,"Hydro One Networks Inc.-Former Haldimand County Hydro Inc. Service Area"]
[null,null,null,null,"2001-01-01",2013,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,38,"Hydro One Networks Inc.-Former Norfolk Power Distribution Inc. Service Area"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,39,"Hydro One Networks Inc.-Former Woodstock Hydro Services Inc. Service Area"]
["Identify the year the applicant adopted IFRS for financial reporting purposes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,40,"Hydro One Remote Communites Inc."]
[null,null,null,null,2014,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,41,"Hydro Ottawa Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,42,"InnPower Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,"Kingston Hydro Corporation"]
[{"$f":"\"Is \" & E14 & \" applying for cost recovery for the test and/or future year(s) for Green Energy initiatives?\"","v":"Is Niagara Peninsula Energy Inc. applying for cost recovery for the test and/or future year(s) for Green Energy initiatives?"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,44,"Kitchener-Wilmot Hydro Inc."]
[null,null,null,null,"No",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,45,"Lakefront Utilities Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,46,"Lakeland Power Distribution Ltd."]
[{"$f":"\"Is \" & E14 & \" an embedded distributor?\"","v":"Is Niagara Peninsula Energy Inc. an embedded distributor?"},null,null,null,"No",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,47,"Lakeland Power Distribution Ltd.-Parry Sound Service Area"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,48,"London Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,49,"Milton Hydro Distribution Inc."]
[null,"Notes",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,50,"Newmarket-Tay Power Distribution Ltd.-For Former Midland Power Utility Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,51,"Newmarket-Tay Power Distribution Ltd.-For Newmarket-Tay Power Main Rate Zone"]
[null,null,"Pale green cells represent input cells.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,52,"Niagara Peninsula Energy Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,53,"Niagara-on-the-Lake Hydro Inc."]
[null,null,"Pale blue cells represent drop-down lists.  The applicant should select the appropriate item from the drop-down list.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,54,"North Bay Hydro Distribution Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,55,"Northern Ontario Wires Inc."]
[null,null,"White cells contain fixed values, automatically generated values or formulae. ",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(LEN($G58)>1, (SUMPRODUCT(--($C$81:$C$1003=$C58),--($A$81:$A$1003=$D58), --($B$81:$B$1003=$B58&\"_TOTAL\"), $L$1:$L$889)), \"\")","v":""},{"$f":"IF(LEN($G58)>1, (SUMPRODUCT(--($C$81:$C$1003=$C58),--($A$81:$A$1003=$D58), --($B$81:$B$1003=$B58&\"_TOTAL\"), $M$1:$M$889)), \"\")","v":""},null,null,null,null,null,null,null,null,null,null,56,"Oakville Hydro Electricity Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,57,"Orangeville Hydro Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,58,"Orillia Power Distribution Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,59,"Oshawa PUC Networks Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,60,"Ottawa River Power Corporation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,61,"Peterborough Distribution Incorporated"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,62,"PUC Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,63,"Renfrew Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,64,"Rideau St. Lawrence Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,65,"Sioux Lookout Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,66,"Synergy North Corporation-Kenora Rate Zone"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,67,"Synergy North Corporation-Thunder Bay Rate Zone "]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,68,"Tillsonburg Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,69,"Toronto Hydro-Electric System Limited"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,70,"Wasaga Distribution Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,71,"Waterloo North Hydro Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,72,"Welland Hydro-Electric System Corp."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,73,"Wellington North Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,74,"Westario Power Inc."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"","",null,null,null,null,null,null,null,null,null,null,75]

{"sheet":"Index","index":1,"n_rows":42,"n_cols":6,"rows_kept":42,"cut":false,"hidden":false,"merged":[[41,1,41,5]]}
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[1,"LDC Information Sheet",null,null,20,"App.2-G: Service Reliability Indicators"]
[2,"Index",null,null,21,"App.2-H: Other Operating Revenue (TO BE UPDATED AT THE DRAFT RATE ORDER STAGE)"]
[3,"Cost of Service Application Flowchart",null,null,22,"App.2-I: Load Forecast CDM Adjustment Workform"]
[4,"List of Key References",null,null,23,"App.2-IA: Load Forecast Data Instructions"]
[5,"App.2-A: List of Requested Approvals",null,null,24,"App.2-IB:  Actual and Forecast Load and Customer Data"]
[6,"App.2-AA: Capital Projects Table",null,null,25,"App.2-JA: OM&A Summary Analysis (TO BE UPDATED AT THE DRAFT RATE ORDER STAGE) "]
[7,"App.2-AB: Capital Expenditures (TO BE UPDATED AT THE DRAFT RATE ORDER STAGE)",null,null,26,"App.2-JB: Recoverable OM&A Cost Driver Table"]
[8,"App. 2-AC: Customer Engagement Worksheet",null,null,27,"App.2-JC: OM&A Programs Table"]
[9,"App.2-B: General Accounting Instructions",null,null,28,"App.2-K: Employee Costs (TO BE UPDATED AT THE DRAFT RATE ORDER STAGE)"]
[10,"App.2-BA: Fixed Asset Continuity Schedule",null,null,29,"App.2-L: Recoverable OM&A Cost per Customer and per FTE"]
[11,"Appendix 2-BB: Service Life Comparison",null,null,30,"App.2-M: Regulatory Costs Schedule (TO BE UPDATED AT THE DRAFT RATE ORDER STAGE)"]
[12,"App.2-C_DepExp: Depreciation and Amortization Expense",null,null,31,"App.2-N: Shared Services and Corporate Cost Allocation"]
[13,"App.2-D: Overhead Expenses",null,null,32,"App.2-OA: Capital Structure and Cost of Capital"]
[14,"App.2-EA: Account 1575 PP&E Deferral Account (2015 IFRS Adopters) - CONTACT OEB STAFF IF TAB REQUIRED",null,null,33,"App.2-OB: Debt Instruments"]
[15,"App.2-EB: Account 1576 - Accounting Changes Under CGAAP (2012 Changes) - CONTACT OEB STAFF IF TAB REQUIRED",null,null,34,"App.2-Q: Cost of Serving Embedded Distributor(s)"]
[16,"App.2-EC: Account 1576 - Accounting Changes Under CGAAP (2013 Changes) - CONTACT OEB STAFF IF TAB REQUIRED",null,null,35,"App.2-R: Loss Factors"]
[17,"App.2-FA: Renewable Generation Connection Investment Summary (TO BE UPDATED AT THE DRAFT RATE ORDER STAGE)",null,null,36,"App.2-S: Stranded Meter Treatment"]
[18,"App.2-FB: Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Enabling Improvement Investments (TO BE UPDATED AT THE DRAFT RATE ORDER STAGE)",null,null,37,"App.2-Y: Transition to MIFRS Summary Impact - CONTACT OEB STAFF IF TAB REQUIRED"]
[19,"App.2-FC: Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Expansion Investments (TO BE UPDATED AT THE DRAFT RATE ORDER STAGE)",null,null,38,"App.2-YA: One-Time Incremental IFRS Transition Costs - CONTACT OEB STAFF IF TAB REQUIRED"]
[null,null,null,null,39,"App.2-Z: Commodity Expense"]
[]
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["Note:","Appendices for the Tariff of Rates and Charges at Current and Proposed Rates, and for the Bill Impacts are now in a separate spreadsheet model. These appendices were formerly 2-Z and 2-W."]

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[null,"Cost of Service Rate Application Schematic"]
[]
[null,"The Cost of Service Rate Application Schematic is a flowchart that is included as a guide for the components of an application. The schematic demonstrates how demand and costs interrelate to derive the revenue requirement and how the revenue requirement is allocated between classes and through fixed/variable splits to derive rates that will be compensatory for the annual revenue requirement, based on the the forecasted demand.  There is no form to be filled out; therefore, this Schedule is not required to be filed."]

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[null,"List of Key References"]
[]
["A list of key references for understanding the Filing Requirements has been embedded in the document below. To access the list of references and associated hyperlinks double-click the icon below."]

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[" ",null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,"Exhibit:",1]
[null,null,null,null,null,null,"Tab:",3]
[null,null,null,null,null,null,"Schedule:",23]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2020-08-31"]
[]
[null,"Appendix 2-A"]
[null,"List of Requested Approvals"]
[]
[null,"The distributor must fill out the following sheet with the complete list of specific approvals requested and relevant section(s) of the legislation must be provided. All approvals, including accounting orders (deferral and variance accounts) new rate classes, revised specific service charges or retail service charges which the applicant is seeking, must be separately identified, as well being clearly documented in the appropriate sections of the application."]
[]
[null,"Additional requests may be added by copying and pasting blank input rows, as needed."]
[]
[null,"If additional requests arise, or requested approvals are removed, during the processing of the application, the distributor should update this list."]
[]
[null,{"$f":"CONCATENATE('LDC Info'!E14,\" is seeking the following approvals in this application:\")","v":"Niagara Peninsula Energy Inc. is seeking the following approvals in this application:"}]
[]
[null,1,null,null,null,"Approval to align NPEI's rate year to its fiscal and budget year with rates changing from May 1st to January 1st, effective January 1, 2021."]
[]
[null,2,null,null,null,"Approval to charge distribution rates effective January 1, 2021 to recover a service revenue requirement of $37,840,675 which includes a revenue deficiency of $2,395,224 as detailed in Exhibit 6.  The schedule of proposed rates is set out in Exhibit 8."]
[]
[null,3,null,null,null,"Approval to adjust the Retail Transmission Rates-Network and Connection as detailed in Exhibit 8."]
[]
[null,4,null,null,null,"Approval to adjust the Low Voltage Rates as detailed in Exhibit 8."]
[]
[null,5,null,null,null,"Approval to adjust the Loss Factors as detailed in Exhibit 8."]
[]
[null,6,null,null,null,"Approval to continue to use the Transformer Allowance and Primary Metering Allowance for transformer losses."]
[]
[null,7,null,null,null,"Approval of the rate riders for disposition of the Group 1 and Group 2 Deferral and Variance Accounts as detailed in Exhibit 9 "]
[]
[null,8,null,null,null,"Approval to dispose and discontinue the use of the following Deferral and Variance Accounts: a) Lead/Lag Study Variance account-sub-account 1508; b) Incremental Capital Charges (Hydro One) Variance account-sub-account 1508; c) Wireline Pole Attachments account-sub-account 1508; d) RCVA Variance Account-Account 1518; e) RCVA (STR) Service Transaction Variance Account-Account 1548; f) Stranded Meters Variance Account-Account 1555; g) MIST meter reading Variance Account-Account 1557; and h) Accounting Changes under CGAAP-Account 1576 and i) Account 1592 PILS and Tax variance for 2006 and subsequent years-sub-account CCA changes"]
[]
[null,9,null,null,null,"Approval of the rate rider for a one-year disposition of the Lost Revenue Adjustment Mechanism Variance Account (LRAMVA) for lost revenue as presented in Exhibits 4 and 9 of this Application."]
[]
[null,10,null,null,null,"Approval of the micro-FIT service classification and monthly service charge proposed in Exhibit 8."]
[]
[null,11,null,null,null,"Approval of the Specific Service Charges proposed in Exhibit 8.  NPEI is not requesting any new Specific Service Charges in this Application."]
[]
[null,12,null,null,null,"Approval of the Retail Service Charges proposed in Exhibit 8.  NPEI is not requesting any changes to its current Retail Service Charges."]

{"sheet":"App.2-AA_Capital Projects","index":5,"n_rows":152,"n_cols":15,"rows_kept":152,"cut":false,"hidden":false,"merged":[[154,0,155,14],[9,0,9,13],[8,0,8,13],[150,0,150,13],[152,0,152,13],[151,0,151,13]]}
[null,null,null,null,null,null,null,null,"File Number:",null,null,null,null,{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,null,null,"Exhibit:",null,null,null,null,2]
[null,null,null,null,null,null,null,null,"Tab:",null,null,null,null,2]
[null,null,null,null,null,null,null,null,"Schedule:",null,null,null,null,2]
[null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,"Date:",null,null,null,null,"2020-11-19"]
[]
["Appendix 2-AA"]
["Capital Projects Table"]
[null,null,null,null,null,null,null,null,null,"IRR 2-Staff-8","IRR 2-Staff-8, 2-VECC-5, 2-VECC-6 and 1-SEC-1","IRR 2-Staff-8, 2-VECC-5, 2-VECC-6 and 1-SEC-1","2-SEC-12","2-SEC-12","Settlement Proposal"]
[]
["Projects"," Reference",{"$f":"D13-1","v":2015},{"$f":"E13-1","v":2016},{"$f":"F13-1","v":2017},{"$f":"G13-1","v":2018},{"$f":"BridgeYear - 1","v":2019},{"$f":"BridgeYear & \" Bridge Year\"","v":"2020 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2021 Test Year"},"March to September 2020","Revised 2020 Bridge Year","Revised 2021 Test Year","YTD Sept 30 2020","YTD Sept 30 2019","Revised 2021 Test Year"]
["Reporting Basis",null,"MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
["System Access"]
["Customer Driven System Reinforcements for New Commercial Service Connections",1,849328.70115274086,736317.3806627146,933982.60210196115,1104335.7858366938,1022511.6817556509,2003963.5,2301448,1600603,2714790,2301448,2124618,2194193.4,2301448]
["Commercial Connection Projects Less Than Materiality",2,835479.10221294546,1243722.4651481879,1019677.316102236,1428763.1924808733,1509201.6098753375]
["King St. Bell Joint Use Pole Replacement",3,241068.08335558113]
["NRWC Wind Farm Line Conflicts",4,null,607960.80054397252]
["Enercon Wind Farm Line Conflicts ",4,null,430071.19335169333]
["Eptcon Stringing Conflicts",4,null,279260.53585573571]
["FWRN LP  Line Conflicts",4,null,210544.8]
["Oldfield Rd 3-Ph Pole Line",5,null,293937.27177446347]
["Mcleod @ Montrose & Oakwood",6,null,null,166309.71599265304]
["Fallsview Entertainment Complex",7,null,null,null,204129.42553240462]
["Garner Road Line Rebuild to 3-Phase",8,null,null,null,null,223043.99434336883]
["Motor Vehicle Accidents",9,80382.171182171529,115957.68489628144,258090.74216371353,179627.50419578064,147214.1957905209]
["Metering",10,111449.96467385793,138788.70587026165,601440.97945246077,585647.81514633715,481484.22,397300,405050,328949,397321,405050,331321,{"$f":"2969.53+378653.95","v":381623.48000000004},405050]
["Warren Woods Subdivision Phase 3",11,172666.72327448809]
["Oldfield Estates Subdivision Phase 1",11,160905.12869622299]
["Oldfield Estates Subdivision Phase 2",11,null,183380.70547537645]
["Warren Woods Subdivision Phase 4",11,null,171971.74677392107]
["Warren Woods Subdivision Phase 4 Stage 2",11,null,null,184982.89192095087]
["Warren Woods Subdivision Phase 5",11,null,null,null,237426.5125912712]
["Cherry Heights Extension",11,null,null,null,null,341970.08997324517]
["Vista Ridge Phase 1",11,null,null,null,null,237541.16391214123]
["Warren Woods Phase 5 Stage 2",11,null,null,null,null,166031.59017515348]
["Terravita Subdivision",11,null,null,null,null,148562.48681662907]
["New Subdivision Projects Below Materiality",11,464908.03331240837,476662.98398783774,340921.35709179053,448832.65814671101,660563.68661946128,null,null,null,null,null,null,1298811.8600000001]
["New Connections in Existing Subdivisions",11,395224.13928119175,564008.34472882026,577899.12419332855,333344.71247804759,429566.39009442623,901692.3,915516.3,878438,1305314,915516.3,1086902,276462.24,{"$f":"425342+490174.3","v":915516.3}]
["Transfer of Expansion Facilities from Customers",11,3160319.09,688451.72,901555.03,913711.35,2312131.9300000002,1000000,1000000,0,1105600,1000000,null,null,1000000]
["Road Relocation Projects ",12,411611.78196544427,142942.12000000002,93776.61,125864.33000000002,120411.98,54389.75,540922.5,185254,518512,540922.5,456273,78701.990000000005,540922.5]
["RMN -  Reg Rd #18-Mountain Relocation",12,311300.12972133938]
["CNF Level St U/G Relocate",12,230733.32795830385]
["Clifton Hill Primary Upgrade",13,null,309572.71999999997]
["KM3 - Link",14,null,null,null,null,11091.97,876667.99,null,14374,14374,null,14374,10469.15]
["Pin Oak Main Loop",15,null,null,null,null,null,1224074.8799999999,null,532211,1079989,null,539044]
["GPI Feeder Build",16,null,null,null,null,null,807177.94,null,1564,12447,1287851,5623,null,1287851.3400000001]
["Thorold Stone - Bridge Roundabout",17,null,null,null,null,null,452235.2,null,0]
["Jordan UG Relocate",18,null,null,null,null,null,1062995.43,null,60450,596800,466195,65273,null,466194.93]
["RR20 Roundabouts",19,null,null,null,null,null,254825.04,null,36444,36444,null,36444]
["Fallsview UG Relocate",20,null,null,null,null,null,452244.1,null,263407,596534,null,352997]
["Kalar TS Additional Switchgear ",21,null,null,null,null,110321,null,1699597.44,470159,470159,1300000,470159,1376,1300000]
["Niagara South Feeders Ph 1",null,null,null,null,null,null,null,1603149.1,null,0,0,null,0,0]
["Miscellaneous",22,37540.119999999981,-103819.07999999996,622402.69000000006,431219.55000000005,52113.95,null,null,76877,152729,null,152729,31257.54]
[]
["Sub-Total",null,{"$f":"SUM(C16:C56)","v":7462916.496786695},6489732.0990692647,5701039.0590190953,5992902.8364081187,7973761.9393559359,9487566.129999999,8465683.3399999999,{"$f":"SUM(J16:J56)","v":4448730},{"$f":"SUM(K16:K56)","v":9001013},{"$f":"SUM(L16:L56)","v":8216982.7999999998},5635757,4272895.6600000011,{"$f":"SUM(O16:O56)","v":8216983.0699999994}]
["System Renewal"]
["Crawford St. Rebuild - Thorold Stone to Sheldon",23,463166.18]
["Willodel Rd. - Gonder to Koabel",24,313260.63]
["Willoughby Dr. - Main to Cattell",25,12798.74,458728.92]
["Willoughby Dr. - Cattell to Weinbrenner",26,null,375385.21,317.5]
["Transformer Replacements - PCB > 50 ppm",27,235322.16]
["Downtown core PILCDSTA Decomissioning",28,null,382898.77,469444.1,53355.43,75377.08]
["Station 22 Rebuild - Ph 1 Carryover / Phase 2",29,682134.54999999993,202991.58]
["Beck Road Rebuild - Marshall to Schisler",30,170696.15]
["Frederica St Rebuild - Dorchester to Drummond",31,14695.58,689883.55,26364.83]
["NS&T ROW - Crossing the QEW",32,null,207136.19,159228.88]
["Jordan Rd Rebuild Phase 2 - Honsberger from Jordan to Thirteenth",33,460242.45]
["Jordan Rd Rebuild Phase 3",33,null,307408.15999999997]
["Jordan Rd Rebuild Phase 4",33,null,null,582371.19999999995]
["Kalar TS Protection Equipment Refurbishment",34,null,null,56943.41,128307.66]
["Kalar TS Relay Upgrade",34,null,null,null,null,null,75000,null,49591,76551,null,49591]
["Dorchester Road Rebuild - McLeod to Dunn",35,null,377754.73,232047.73]
["Concession 2 Rd - Caistorville Rd to Westbrook Rd",36,null,null,null,null,157567.88,null,null,null,null,null,null,92583.2]
["Thorold Stone Rd Rebuild - Montrose to Kalar",37,null,null,null,10017.15,162767.84,349274.1,null,238455,445332,null,240707,82696.710000000006]
["Portage Rd. Rebuild - Mountain to Church's Lane",38,null,null,null,119863.29,288298.21999999997,null,null,null,null,null,null,290396.90999999997]
["Campden DS Power Tx - Replace with Former Jordan DS Tx",39,null,null,35884.07]
["Station St. DS - Power Transformer Replacement",40,null,null,179626.02]
["Station 14 Voltage Conversion - Phase 1",41,null,null,399195.29,2437.08]
["Station 14 Voltge Conversion Phase 2",41,null,null,null,712832.04]
["Station 14 Voltage Conversion - Phase 3",41,null,null,null,null,816053.77,236611.24,null,329751,452602,null,335125,788657.29]
["Victoria Ave South of Fly Rd - Phase 1",42,null,8935.93,137553.23000000001,694068.92999999993]
["Victoria Ave South of Fly Rd - Phase 2",42,null,null,null,567881.55000000005]
["Oakwood Drive - South of Smart Centre to QEW",43,null,null,11807.92,583572.22]
["Dorchester Road Rebuild - Mountain to Riall",44,null,1943.46,510844.61,204558.01]
["Chippawa Redundant Supply - Phase 1",45,null,null,279777.13,67328.72]
["Chippawa Redundant Supply - River Crossing",45,null,null,null,492481.94]
["Murray TS - J Bus Metering",46,null,null,null,null,430258.41000000003,null,null,null,null,740644,null,263742.5,740644]
["Victoria Ave Rebuild - 7th Ave Phase 2",47,null,null,null,null,232171.9,null,null,null,null,null,null,{"$f":"233565.62+783.22","v":234348.84}]
["Campden DS Tx Failure ",48,null,null,null,null,150378.07,null,null,null,null,null,null,150640.51]
["Mountain Road - St. Paul St. to Mewburn",49,null,null,null,null,297197.95,null,null,1402,181055,null,181055,3624.17]
["Sinnicks Ave Rebuild - Thorold Stone to Swayze",50,null,null,null,null,null,824145.14,null,16280,130272,693873,18757,null,802844.7]
["McRae St. Area Rebuild Ph 1",51,null,null,null,null,null,351194.1,null,0]
["King St. Rebuild Phase 1 - Bartlett Rd to Sann Rd.",52,null,null,null,null,null,344678.79,null,330439,436331,null,330439]
["Cooper - Jill- Jordan - Marie Claude Rebuild",null,null,null,null,null,null,null,374855.88,null,null,374855.88,null,null,92460.75]
["Prospect - Brittania - Kitchener Voltage Conversion",null,null,null,null,null,null,null,362010.66,null,null,362010.66]
["King St Rebuild Phase 2 - Sann Rd to Merritt Rd",null,null,null,null,null,null,null,578003.64,null,null,578003.64]
["Lundy's Lane OH to UG Rebuild - Phase 1 ",null,null,null,null,null,null,null,536750,null,null,536750]
["Sixteen Road Rebuild Regional Rd 14 to McCollum Rd",null,null,null,null,null,null,null,438623.76,null,null,438623.76,null,null,450569.27]
["Regional Road 14 Sixteen Rd to Twenty Rd",null,null,null,null,null,null,null,547178.48,null,null,0,null,null,0]
["Cherryhill Rebuild",null,null,null,null,null,null,null,433341.86,null,null,433342,null,null,445287.37]
["McRae St. Area Rebuild Ph 2",null,null,null,null,null,null,null,466673.22,null,null,0,null,null,0]
["Pole Replacements",53,546418.04,583550.09,1009358.34,881937.57000000007,962984.15,700987.63,657322.52,{"$f":"1171780+20715","v":1192495},{"$f":"1224976+20715","v":1245691},400222,1171780,917473.74,376412.1]
["Kiosk Replacements",54,311260.3,1165578.74,937053.82000000007,122612.51000000001,80094.5,52704,646096,0,0,{"$f":"58736*5","v":293680},null,85903.66,80762]
["Switchgear Replacements",55,201851.72,222441.11,205351.74,164315.81,308755.17000000004,86218,380960,173412,331154,380960,311154,224432.83,380960.42]
["Padmount Transformer Replacements ",null,null,null,null,null,null,null,277762.23,0,null,277762.23,null,null,137594]
["Polemount Transformer Replacements",null,null,null,null,null,null,null,410463.08,0,null,410463.08,null,null,155975.97]
["Transformer Collar Replacements",null,null,null,null,null,null,null,114635.45,null,null,114635.45]
["Pole Mount Step Down Transformer Eliminations - Lincoln / West Lincoln",56,null,null,null,null,null,600105.66,null,23581,356567,365605,23581,null,469619.22]
["Rolling Acres OH to UG Conversion Phase 2",57,764210.63]
["Rolling Acres OH to UG Conversion Phase 3",57,null,640910.65]
["Stanley TS - HONI Initiated",58,null,null,null,null,null,625765.25,null,1933,10563,1401148,2718,null,1401148]
["Subdivision Rehabilitation - Phase 1",59,null,null,301743.09000000003]
["Subdivision Rehabilitation Phase 2",59,null,null,null,450650.72,69938.25,null,null,null,null,null,null,70164.58]
["Subdivision Rehabilitation Phase 3",null,null,null,null,null,null,null,603505.05000000005,null,null,{"$f":"603505/2","v":301752.5}]
["Miscellaneous System Renewal",null,null,null,null,null,null,null,null,null,null,0,20715,0,0]
["Sub-Total",null,{"$f":"SUM(C59:C117)","v":4176057.13},5625547.0900000008,5534912.9099999992,5256220.629999999,4031843.19,4246683.91,6828181.8300000001,{"$f":"SUM(J59:J117)","v":2357339},{"$f":"SUM(K59:K117)","v":3666118},{"$f":"SUM(L59:L117)","v":8104331.2000000002},2685622,3204664.9400000004,{"$f":"SUM(O59:O117)","v":5534277.7999999998}]
["System Service"]
["King St. 27.6 kV Extension to Martin Rd",60,130845.14]
["Heartland Road Extension - Brown Rd to Chippawa Creek",61,null,null,109606.52]
["Grid Modernization Program",62,143148.46,575199.52,-47511.83,161240.29,225928.64,168450,209350,0,14156,209350,null,null,209350]
["Glenholme to Franklin Ave - 600 MCM UG Install",63,null,68206.58,42618.31]
["Brown Road Extension - Montrose to Blackburn",64,null,null,77945.2]
["Range Road 2 - East of Allen",65,null,null,null,38951.32]
["System Sustainment / Minor Betterments",66,1570561.58,1089323.0900000001,1075853.7000000002,931129.25,1274030.3399999999,873020,888460,662398,872827,888460,823827,{"$f":"21584.6+1023941.43+38503.05","v":1084029.08},888460]
["Willoughby Road Extension",67,null,null,null,259547.13]
["Kalar TS Power Transformer Dry Down Equipment",68,null,null,null,null,72501.16]
["Greenlane Rd at Ontario - Tie Point",69,null,null,null,1008.32,null,160278.09,null,0]
[]
["Sub-Total",null,{"$f":"SUM(C120:C130)","v":1844555.1800000002},1732729.19,1258511.9000000001,1391876.3100000003,1572460.14,1201748.0900000001,1097810,{"$f":"SUM(J120:J130)","v":662398},{"$f":"SUM(K120:K130)","v":886983},{"$f":"SUM(L120:L130)","v":1097810},823827,1084029.08,{"$f":"SUM(O120:O130)","v":1097810}]
["General Plant"]
["Building",null,468659.6499999892,52753.45,403007.02000000328,1024864.2199999985,2037896,1768100,235500,1253456,1680090,235500,1523052,1505089,235500]
["Hardware",null,248788.79999999935,241216.89,332121.28000000009,326559.0499999997,193148.85000000056,170100,338780,29648,173869,338780,34502,170409,338780]
["Software",null,183006.46000000043,342477.02,710895.68999999948,288890.79000000004,361772.66999999993,341000,274300,104348,197498,274300,104348,89202,274300]
["Vehicles",null,490774.46000000066,792445.48,876512.72000000032,518258.44999999995,599766.08999999985,190000,546000,0,113650,546000,0,295400,546000]
["General Equipment",null,146974.06000000011,149530.53,116015.93000000031,186335.44,176544.0399999998,159000,156400,184249,269101,156400,200035,188020,156400]
[]
["Sub-Total",null,{"$f":"SUM(C133:C138)","v":1538203.4299999897},{"$f":"SUM(D133:D138)","v":1578423.37},2438552.6400000034,2344907.9499999979,3369127.6500000004,2628200,1550980,{"$f":"SUM(J133:J138)","v":1571701},{"$f":"SUM(K133:K138)","v":2434208},{"$f":"SUM(L133:L138)","v":1550980},1861937,2248120,{"$f":"SUM(O133:O138)","v":1550980}]
[]
["Total",null,{"$f":"SUMPRODUCT(--($A15:$A140=\"Sub-Total\"), C$15:C$140)+C140","v":15021732.236786684},15426431.749069266,14933016.509019099,14985907.726408117,16947192.919355936,17564198.129999999,17942655.170000002,{"$f":"SUMPRODUCT(--($A15:$A140=\"Sub-Total\"), J$15:J$140)+J140","v":9040168},{"$f":"SUMPRODUCT(--($A15:$A140=\"Sub-Total\"), K$15:K$140)+K140","v":15988322},{"$f":"SUMPRODUCT(--($A15:$A140=\"Sub-Total\"), L$15:L$140)+L140","v":18970104},{"$f":"SUMPRODUCT(--($A15:$A140=\"Sub-Total\"), M$15:M$140)+M140","v":11007143},10809709.680000002,{"$f":"SUMPRODUCT(--($A15:$A140=\"Sub-Total\"), O$15:O$140)+O140","v":16400050.869999999}]
["Less Renewable Generation Facility Assets and Other Non-Rate-Regulated Utility Assets (input as negative)"]
["Total",null,{"$f":"C141+C142","v":15021732.236786684},{"$f":"D141+D142","v":15426431.749069266},14933016.509019099,14985907.726408117,16947192.919355936,17564198.129999999,17942655.170000002,{"$f":"J141+J142","v":9040168},{"$f":"K141+K142","v":15988322},{"$f":"L141+L142","v":18970104},11007143,10809709.680000002,{"$f":"O141+O142","v":16400050.869999999}]
["Capital Contributions",null,null,null,null,null,null,-3854173,-2583000,-1536355,-2985966,-3600000,-1755635,-2740962,-3600000]
[null,null,null,null,null,null,null,{"$f":"SUM(H143:H144)","v":13710025.129999999},{"$f":"SUM(I143:I144)","v":15359655.170000002},{"$f":"SUM(J143:J144)","v":7503813},{"$f":"SUM(K143:K144)","v":13002356},{"$f":"SUM(L143:L144)","v":15370104},{"$f":"SUM(M143:M144)","v":9251508},8068747.6800000016,{"$f":"SUM(O143:O144)","v":12800050.869999999}]
[]
[]
[]
["Notes:"]
[]
["1   Please provide a breakdown of the major components of each capital project undertaken in each year.  Please ensure that all projects below the materiality threshold are included in the miscellaneous line.  Add more projects as required."]
["2   The applicant should group projects appropriately and avoid presentations that result in classification of significant components of the capital budget in the miscellaneous category."]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",null,2]
["TO BE UPDATED AT THE DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:",null,"2020-08-31"]
[]
["Appendix 2-AB"]
["Table 2 - Capital Expenditure Summary from Chapter 5 Consolidated\nDistribution System Plan Filing Requirements"]
["First year of Forecast Period:"]
[{"$f":"TestYear","v":2021}]
["CATEGORY","Historical Period (previous plan1 & actual)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Forecast Period (planned)"]
[null,{"$f":"E14-1","v":2012},null,null,{"$f":"H14-1","v":2013},null,null,{"$f":"K14-1","v":2014},null,null,{"$f":"N14-1","v":2015},null,null,{"$f":"Q14-1","v":2016},null,null,{"$f":"T14-1","v":2017},null,null,{"$f":"W14-1","v":2018},null,null,{"$f":"Z14-1","v":2019},null,null,{"$f":"AC14-1","v":2020},null,null,{"$f":"A12","v":2021},{"$f":"AC14+1","v":2022},{"$f":"AD14+1","v":2023},{"$f":"AE14+1","v":2024},{"$f":"AF14+1","v":2025}]
[null,"Plan","Actual","Var","Plan","Actual","Var","Plan","Actual","Var","Plan","Actual","Var","Plan","Actual","Var","Plan","Actual","Var","Plan","Actual","Var","Plan","Actual","Var","Plan","Actual2","Var"]
[null,"$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000",null,"%","$ '000"]
["System Access",null,null,{"$f":"IF(ISERROR((C17-B17)/B17),\"--\",(C17-B17)/B17)","v":"--"},null,null,{"$f":"IF(ISERROR((F17-E17)/E17),\"--\",(F17-E17)/E17)","v":"--"},null,null,{"$f":"IF(ISERROR((I17-H17)/H17),\"--\",(I17-H17)/H17)","v":"--"},2438.0042999999996,{"$f":"'App.2-AA_Capital Projects'!C57/1000+'App.2-AA_Capital Projects'!C140/1000","v":7462.9164967866946},{"$f":"IF(ISERROR((L17-K17)/K17),\"--\",(L17-K17)/K17)","v":2.061076018933476},2682.5434207898998,{"$f":"'App.2-AA_Capital Projects'!D57/1000+'App.2-AA_Capital Projects'!D140/1000","v":6489.7320990692651},{"$f":"IF(ISERROR((O17-N17)/N17),\"--\",(O17-N17)/N17)","v":1.4192458726943191},{"$f":"+(500000+275000+312004+250000+1124500+343500+200000)/1000","v":3005.0039999999999},{"$f":"'App.2-AA_Capital Projects'!E57/1000+'App.2-AA_Capital Projects'!E140/1000","v":5701.0390590190955},{"$f":"IF(ISERROR((R17-Q17)/Q17),\"--\",(R17-Q17)/Q17)","v":0.89718185367443626},{"$f":"2944242/1000+1000","v":3944.2420000000002},{"$f":"'App.2-AA_Capital Projects'!F57/1000+'App.2-AA_Capital Projects'!F140/1000","v":5992.9028364081187},{"$f":"IF(ISERROR((U17-T17)/T17),\"--\",(U17-T17)/T17)","v":0.51940546153306988},5973.3705099999997,{"$f":"'App.2-AA_Capital Projects'!G57/1000+'App.2-AA_Capital Projects'!G140/1000","v":7973.7619393559362},{"$f":"IF(ISERROR((X17-W17)/W17),\"--\",(X17-W17)/W17)","v":0.33488487379228993},9487.5161299999982,{"$f":"'App.2-AA_Capital Projects'!K57/1000+'App.2-AA_Capital Projects'!K140/1000","v":9001.0130000000008},{"$f":"IF(ISERROR((AA17-Z17)/Z17),\"--\",(AA17-Z17)/Z17)","v":-5.1278240092962814E-2},{"$f":"'App.2-AA_Capital Projects'!O57/1000","v":8216.9830700000002},6784.3141299999997,6512.2142399999993,6425.9354599999997,5201.1931399999994]
["System Renewal",null,null,{"$f":"IF(ISERROR((C18-B18)/B18),\"--\",(C18-B18)/B18)","v":"--"},null,null,{"$f":"IF(ISERROR((F18-E18)/E18),\"--\",(F18-E18)/E18)","v":"--"},null,null,{"$f":"IF(ISERROR((I18-H18)/H18),\"--\",(I18-H18)/H18)","v":"--"},6743.0770699999994,{"$f":"'App.2-AA_Capital Projects'!C118/1000","v":4176.0571300000001},{"$f":"IF(ISERROR((L18-K18)/K18),\"--\",(L18-K18)/K18)","v":-0.38068969305136524},3441.5915621393001,{"$f":"'App.2-AA_Capital Projects'!D118/1000","v":5625.5470900000009},{"$f":"IF(ISERROR((O18-N18)/N18),\"--\",(O18-N18)/N18)","v":0.63457719733109463},{"$f":"+(359131+600819+250000+589623+245151+308719+100000+561614+292171+678670+30000+343719+200000+400000+626236+1001137)/1000","v":6586.99},{"$f":"'App.2-AA_Capital Projects'!E118/1000","v":5534.9129099999991},{"$f":"IF(ISERROR((R18-Q18)/Q18),\"--\",(R18-Q18)/Q18)","v":-0.15972046260887002},{"$f":"5775765/1000","v":5775.7650000000003},{"$f":"'App.2-AA_Capital Projects'!F118/1000","v":5256.2206299999989},{"$f":"IF(ISERROR((U18-T18)/T18),\"--\",(U18-T18)/T18)","v":-8.9952477290887248E-2},4726.4480000000003,{"$f":"'App.2-AA_Capital Projects'!G118/1000","v":4031.84319},{"$f":"IF(ISERROR((X18-W18)/W18),\"--\",(X18-W18)/W18)","v":-0.14696127197421832},4246.6839099999997,{"$f":"'App.2-AA_Capital Projects'!K118/1000","v":3666.1179999999999},{"$f":"IF(ISERROR((AA18-Z18)/Z18),\"--\",(AA18-Z18)/Z18)","v":-0.13671041271352824},{"$f":"'App.2-AA_Capital Projects'!O118/1000","v":5534.2777999999998},7118.4498700000004,7288.21569,6784.1144999999997,8284.3880900000004]
["System Service",null,null,"--",null,null,"--",null,null,"--",1028.16597,{"$f":"'App.2-AA_Capital Projects'!C131/1000","v":1844.5551800000001},0.79402473318582989,4932.4319133999998,{"$f":"'App.2-AA_Capital Projects'!D131/1000","v":1732.72919},-0.64870692177368472,{"$f":"+(189664+73000+114583+820000+300000)/1000","v":1497.2470000000001},{"$f":"'App.2-AA_Capital Projects'!E131/1000","v":1258.5119000000002},-0.15944937608824722,{"$f":"1561737/1000+115","v":1676.7370000000001},{"$f":"'App.2-AA_Capital Projects'!F131/1000","v":1391.8763100000003},-0.16988990521471151,1177.375,{"$f":"'App.2-AA_Capital Projects'!G131/1000","v":1572.4601399999999},0.33556440386452907,1201.74809,{"$f":"'App.2-AA_Capital Projects'!K131/1000","v":886.98299999999995},-0.2619226879736502,{"$f":"'App.2-AA_Capital Projects'!O131/1000","v":1097.81},974.07,1225.33,1477.22,1475.33]
["General Plant",null,null,"--",null,null,"--",null,null,"--",1489.49245,{"$f":"'App.2-AA_Capital Projects'!C139/1000","v":1538.2034299999898},3.2703072781597405E-2,{"$f":"87+1679-150","v":1616},{"$f":"'App.2-AA_Capital Projects'!D139/1000","v":1578.4233700000002},-2.3252865099009774E-2,{"$f":"193+1499-300+1121","v":2513},{"$f":"'App.2-AA_Capital Projects'!E139/1000","v":2438.5526400000035},-2.9624894548347186E-2,{"$f":"2580","v":2580},{"$f":"'App.2-AA_Capital Projects'!F139/1000","v":2344.907949999998},-9.1120949612403884E-2,{"$f":"1634+1187-125+549","v":3245},{"$f":"'App.2-AA_Capital Projects'!G139/1000","v":3369.1276500000004},3.8251972265023221E-2,2628.2,{"$f":"'App.2-AA_Capital Projects'!K139/1000","v":2434.2080000000001},-7.3811734266798476E-2,{"$f":"'App.2-AA_Capital Projects'!O139/1000","v":1550.98},1550.98,1550.98,1550.98,1550.98]
["TOTAL EXPENDITURE",{"$f":"SUM(B17:B20)","v":0},{"$f":"SUM(C17:C20)","v":0},"--",{"$f":"SUM(E17:E20)","v":0},{"$f":"SUM(F17:F20)","v":0},"--",{"$f":"SUM(H17:H20)","v":0},{"$f":"SUM(I17:I20)","v":0},"--",{"$f":"SUM(K17:K20)","v":11698.73979},{"$f":"SUM(L17:L20)","v":15021.732236786684},0.28404704322316449,{"$f":"SUM(N17:N20)","v":12672.566896329199},{"$f":"SUM(O17:O20)","v":15426.431749069267},0.21730915885224217,13602.240999999998,14933.016509019097,9.7835019172142199E-2,13976.744000000002,14985.907726408113,7.2203062917093622E-2,15122.193510000001,16947.192919355934,0.12068351116847548,17564.148129999998,15988.322000000002,-8.9718335232464017E-2,16400.050869999999,16427.813999999998,16576.73993,16238.249959999999,{"$f":"SUM(AG17:AG20)","v":16511.891230000001}]
["Capital Contributions",null,null,"--",null,null,"--",null,null,"--",-826.8,-5600.2328899999984,5.7733827890662779,-800,-4031.4508700000001,4.0393135875000006,-1537,-2471.4838300000001,0.60799208197787902,-2135,-2538.0341600000024,0.18877478220140628,-2187,-5462.6796099999965,1.4977958893461347,-3854.1734000000006,{"$f":"'App.2-AA_Capital Projects'!K144/1000","v":-2985.9659999999999},-0.2252642291600063,{"$f":"'App.2-AA_Capital Projects'!L144/1000","v":-3600},-3600,-3600,-3600,-3600]
["Net Capital Expenditures",null,null,"--",null,null,"--",null,null,"--",{"$f":"K21+K22","v":10871.93979},{"$f":"L21+L22","v":9421.4993467866843},-0.13341137563578395,{"$f":"N21+N22","v":11872.566896329199},11394.980879069266,-4.0226011900391559E-2,{"$f":"Q21+Q22","v":12065.240999999998},{"$f":"R21+R22","v":12461.532679019096},3.2845732548491782E-2,{"$f":"T21+T22","v":11841.744000000002},12447.87356640811,5.1185836005921762E-2,12935.193510000001,11484.513309355938,-0.11214986459402901,13709.974729999998,13002.356000000002,-5.1613423360408819E-2,12800.050869999999,12827.813999999998,12976.73993,12638.249959999999,12911.891230000001]
["System O&M",null,null,"--",null,null,"--",null,null,"--",{"$f":"'App.2-JA_OM&A_Summary_Analys'!B25/1000","v":16424.994764636602},{"$f":"'App.2-JA_OM&A_Summary_Analys'!C25/1000","v":16873.440950000004},2.7302668389819956E-2,{"$f":"6167+234+4770+5263","v":16434},{"$f":"'App.2-JA_OM&A_Summary_Analys'!G25/1000","v":17146.51973},4.3356439698186686E-2,{"$f":"6694+264+5487+5226","v":17671},{"$f":"'App.2-JA_OM&A_Summary_Analys'!H25/1000","v":18268.437850000002},3.3808944032595899E-2,{"$f":"6796+209+5700+5299","v":18004},{"$f":"'App.2-JA_OM&A_Summary_Analys'!I25/1000","v":18020.594739999997},9.217251721837824E-4,{"$f":"7335+266+6143+5668","v":19412},{"$f":"'App.2-JA_OM&A_Summary_Analys'!J25/1000","v":19158.806},-1.3043169173706961E-2,{"$f":"'App.2-JA_OM&A_Summary_Analys'!K25/1000","v":19623.391865128317},{"$f":"'App.2-JA_OM&A_Summary_Analys'!K25/1000","v":19623.391865128317},0,{"$f":"'App.2-JA_OM&A_Summary_Analys'!L25/1000","v":19734.009999999998},{"$f":"AC24*1.02","v":20128.690199999997},{"$f":"AD24*1.02","v":20531.264003999997},20941.889284079996,21360.727069761597]
[]
["Notes to the Table:"]
["1. Historical “previous plan” data is not required unless a plan has previously been filed. However, use the last OEB-approved, at least on a Total (Capital) Expenditure basis for the last cost of service rebasing year, and the applicant should include their planned budget in each subsequent historical year up to and including the Bridge Year."]
["2. Indicate the number of months of 'actual' data included in the last year of the Historical Period (normally a 'bridge' year):"]
[]
["Explanatory Notes on Variances (complete only if applicable)"]
["Notes on shifts in forecast vs. historical budgets by category"]
["Column AC was updated during the IRR process see 2-Staff-8"]
[]
["Notes on year over year Plan vs. Actual variances for Total Expenditures"]
[]
[]
["Notes on Plan vs. Actual variance trends for individual expenditure categories"]

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[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"System Renewal",{"$f":"'App.2-AB_Capital Expenditures'!B14","v":2012},{"$f":"'App.2-AB_Capital Expenditures'!B18","v":0},{"$f":"'App.2-AB_Capital Expenditures'!C18","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"System Service",{"$f":"'App.2-AB_Capital Expenditures'!B14","v":2012},{"$f":"'App.2-AB_Capital Expenditures'!B19","v":0},{"$f":"'App.2-AB_Capital Expenditures'!C19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"General Plant",{"$f":"'App.2-AB_Capital Expenditures'!B14","v":2012},{"$f":"'App.2-AB_Capital Expenditures'!B20","v":0},{"$f":"'App.2-AB_Capital Expenditures'!C20","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Total Expenditure",{"$f":"'App.2-AB_Capital Expenditures'!B14","v":2012},{"$f":"'App.2-AB_Capital Expenditures'!B21","v":0},{"$f":"'App.2-AB_Capital Expenditures'!C21","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Capital Contributions",{"$f":"'App.2-AB_Capital Expenditures'!B14","v":2012},{"$f":"'App.2-AB_Capital Expenditures'!B22","v":0},{"$f":"'App.2-AB_Capital Expenditures'!C22","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Net Capital Expenditures ",{"$f":"'App.2-AB_Capital Expenditures'!B14","v":2012},{"$f":"'App.2-AB_Capital Expenditures'!B23","v":0},{"$f":"'App.2-AB_Capital Expenditures'!C23","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"System O&M",{"$f":"'App.2-AB_Capital Expenditures'!B14","v":2012},{"$f":"'App.2-AB_Capital Expenditures'!B24","v":0},{"$f":"'App.2-AB_Capital Expenditures'!C24","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"System Access",{"$f":"'App.2-AB_Capital Expenditures'!E14","v":2013},{"$f":"'App.2-AB_Capital Expenditures'!E17","v":0},{"$f":"'App.2-AB_Capital Expenditures'!F17","v":0}]
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[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"System Service",{"$f":"'App.2-AB_Capital Expenditures'!E14","v":2013},{"$f":"'App.2-AB_Capital Expenditures'!E19","v":0},{"$f":"'App.2-AB_Capital Expenditures'!F19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"General Plant",{"$f":"'App.2-AB_Capital Expenditures'!E14","v":2013},{"$f":"'App.2-AB_Capital Expenditures'!E20","v":0},{"$f":"'App.2-AB_Capital Expenditures'!F20","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Total Expenditure",{"$f":"'App.2-AB_Capital Expenditures'!E14","v":2013},{"$f":"'App.2-AB_Capital Expenditures'!E21","v":0},{"$f":"'App.2-AB_Capital Expenditures'!F21","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Capital Contributions",{"$f":"'App.2-AB_Capital Expenditures'!E14","v":2013},{"$f":"'App.2-AB_Capital Expenditures'!E22","v":0},{"$f":"'App.2-AB_Capital Expenditures'!F22","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Net Capital Expenditures ",{"$f":"'App.2-AB_Capital Expenditures'!E14","v":2013},{"$f":"'App.2-AB_Capital Expenditures'!E23","v":0},{"$f":"'App.2-AB_Capital Expenditures'!F23","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"System O&M",{"$f":"'App.2-AB_Capital Expenditures'!E14","v":2013},{"$f":"'App.2-AB_Capital Expenditures'!E24","v":0},{"$f":"'App.2-AB_Capital Expenditures'!F24","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"System Access",{"$f":"'App.2-AB_Capital Expenditures'!H14","v":2014},{"$f":"'App.2-AB_Capital Expenditures'!H17","v":0},{"$f":"'App.2-AB_Capital Expenditures'!I17","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"System Renewal",{"$f":"'App.2-AB_Capital Expenditures'!H14","v":2014},{"$f":"'App.2-AB_Capital Expenditures'!H18","v":0},{"$f":"'App.2-AB_Capital Expenditures'!I18","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"System Service",{"$f":"'App.2-AB_Capital Expenditures'!H14","v":2014},{"$f":"'App.2-AB_Capital Expenditures'!H19","v":0},{"$f":"'App.2-AB_Capital Expenditures'!I19","v":0}]
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{"sheet":"App.2-AC_Customer Engagement","index":8,"n_rows":45,"n_cols":3,"rows_kept":45,"cut":false,"hidden":false,"merged":[[9,0,9,2],[8,0,8,2]]}
[null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,"Exhibit:",1]
[null,"Tab:",7]
[null,"Schedule:",1]
[null,"Page:"]
[]
[null,"Date:","2020-08-31"]
[]
["Appendix 2-AC"]
["Customer Engagement Activities Summary"]
[]
["Provide a list of customer engagement activities","Provide a list of customer needs and preferences identified through each engagement activity","Actions taken to respond to identified needs and preferences.  If no action was taken, explain why."]
["Residential & Small Commercial  Exploratory Customer Focus Groups\n\nOn June 26, and 27th, 2019, NPEI held 4  focus groups, each moderated by Innovative Research Group. 2 focus groups were held in Niagara Falls, and 2 focus groups were held in Lincoln.The focus groups were divided, one with a group of residential customers, one with a group of small business customers. In total, 33 customers attended the focus groups. The objective was to obtain insights into what customers expect of NPEI particularly in terms of what represents value to customers and what customer priorities for NPEI are, both in context of valued outcomes and choices impacting customers. ","Customers identified, and ranked the following priorities they wanted NPEI to focus on in its upcoming plan:\n\n• Price/Cost Efficiency\n• System Maintenance/Reliability\n• Greening the Grid/Microgeneration\n• Need for Education\n• Customer Service/Tools\n• Supporting Local Community/Small Business\n• Planning for Growth/Increased Demand\n• Preparing System for Climate Change\n","The priorities discussed by NPEI customers in the focus groups were developed into themes to be tested amongst a larger group of customers in online and telephone reference surveys: \n\n• Delivering electricity at reasonable distribution rates \n• Finding internal efficiencies and ways to find cost savings\n• Ensuring reliable electrical service\n• Proactively replacing aging infrastructure that is beyond its useful life\n• Providing tools and services that allow customers to better manage their electricity usage \n• Providing quality customer service and enhanced communications\n• Support the local economy and community groups through new incentives programs\n• Upgrading the electrical system to better respond to and withstand the impact of adverse weather\n"]
["Telephone and Online Reference Surveys\n\nTelephone surveys were fielded from July 9th to 26th, 2019 amongst a random sample of 500 residential, and 87 small business customers. Online Surveys were fielded from July 12th to 29th 2019 amongst 939 residential and 71 small business customers. The survey focused on understanding the gap between the services and experience customers want and the services and experience customers are receiving, and on customer views about the outcomes the utility should focus on, priorities among those outcomes, and trade-offs illustrated by choices on specific programs or the pacing and prioritization of investments. ","• Customers don’t expect NPEI to just focus on one outcome. \n• Among competing outcomes, price, reliability, and finding internal cost efficiencies are the top three priorities for both residential and small business customers. When ranked relative to other priorities, NPEI customers see price as the top outcome that the utility should focus on.\n• While keeping price at a reasonable and affordable level is an important priority for customers, the majority feel that investing in the grid to maintain reliability, is preferable to deferring investments to keep bills low.\n• Residential and small business customers have consistent priorities when it comes to reliability. Reducing the overall number of outages, the overall length of outages, and improving restoration time are the top three priorities for both rate classes. \n• The majority of residential and small business customers are supportive of NPEI making investments in aging infrastructure in order to maintain reliability, even if that results in small rate increases\n• The majority of residential and small business customers are willing to consider paying more to invest in maintaining reliability, equipping staff with equipment and IT systems, proactively investing in system capacity, and modernizing the grid knowing that it could eventually save money.\n","A draft plan was developed that identified 7 investment areas where pacing could be accelerated, or slowed down, based on customer needs and expectations. The plan was developed this way so more specific customer feedback could be obtained through an online workbook before finalizing spending decisions. \n\nThe 7 investment areas were:\n• Underground Cable Replacement\n• Overhead Pole Replacement\n• Overhead Transformer Replacement\n• Grid Modernization\n• Converting Outdated Underground Kiosk Transformers\n• Subdivision Underground Rehabilitation\n• Overhead Rebuilds\n"]
["Online Workbook Survey (residential, small commercial, and large commercial customers)\n\nAn Online Workbook/Survey was created and made accessible for all NPEI customers from November 21st to December 17th, 2019, and customers were offered the chance to win a $500 cash prize. The workbook was developed using feedback already received through the Exploratory Customer Focus groups, and Telephone and Online Reference Surveys. The workbook was designed to both educate customers on NPEI’s role in the electricity system and its draft business plans, as well as to gather feedback on trade-offs between seven specific investments. Tailored workbooks for Residential, Small Business, and GS>50 kW were deployed to all customers with an email address on file, as well as promoted through a generic link on NPEI’s website. In total 1,488 residential, 65 small business, and 32 large commercial customers who represent 74 unique accounts, completed the workbook.","• Overall, NPEI’s customers were supportive of its 2021-2025 draft plan as it was presented during the customer engagement process. In each of the three workbooks (Residential, Small Business and GS > 50 kW), the majority of customers surveyed indicated a preference for NPEI to either maintain the proposed rate increase to deliver a program that focuses on the priorities of its draft plan, or to improve service even if that means an increase that exceeds what is proposed in the draft plan.\n• The customer support for maintaining the proposed level of rate increase included in the draft plan was greater than the customer support for improving service even if that means an increase that exceeds what is proposed in the draft plan. \n• Specific attention has been paid to how those whose electricity bill has a significant impact on their households’ (or business’) finances opinions vary from the broader customer base. Reflecting their financial capacity, those who agree that their electricity bill has a significant impact on their household’s finances are less supportive of investments than the average customer but still generally support NPEI’s draft plan and the associated impacts. Among Vulnerable Residential customers, only a minority (29%) indicated that NPEI should keep increases below what is proposed in the draft plan.\n","In determining whether to adjust the overall level of spending proposed in its draft plan, NPEI has considered the following factors: \n• Balancing customer preferences in general against the preferences expressed by the more vulnerable Residential customers.\n• The resulting level of bill impacts to all customer classes.\n• Internal resource constraints: whether or not an increase in the overall level of proposed capital projects or programs may require additional engineering or operations resources beyond NPEI’s current staffing levels.\n• Financial leverage: whether or not an increase in the overall level of proposed capital projects or programs may require NPEI to incur additional debt.\nBased on the above considerations, NPEI has decided to maintain the overall proposed level of capital spending consistent with what was included in the draft plan. \n"]
["Online Workbook Survey - Overhead Pole Replacement\n\nA recent asset health condition assessment shows that 575 or approximately 3% of the poles in NPEI’s distribution system are in poor or very poor condition. Each year, new poles enter this condition, and NPEI takes an approach that proactively replaces poles as to not create a large backlog. As a general rule, pole failure only causes an outage when something happens outside of the utility’s control, most frequently due to trees knocking them down or a motor vehicle accident. \nOn average, since 2014, NPEI has replaced approximately 88 poles per year. This pace has effectively maintained reliability over this period. \nNPEI is proposing to replace most of these 575 poles in poor and very poor condition over the course of the next five years, however, there is an opportunity to replace these poles more quickly or slowly. NPEI must continue to invest in overhead pole replacement, therefore, this is a matter of whether customers would rather pay more during the upcoming period, or push some level of investment beyond the next five years.\n\n\n","Among Residential customers, a plurality (47%) indicated a preference for an accelerated pace, while among Vulnerable Residential customers, a plurality (43%) indicated a preference for a slower pace than what was proposed in the draft plan. Among Small Business Customers, a majority (56%) indicated a preference for an accelerated pace. Of the GS>50 kW respondents, 15 of 32 indicated a preference for the pace that was included in the draft plan.  ","In considering the overall customer preferences from each rate class, as well as the specific preferences of the more vulnerable Residential customers, NPEI has decided to maintain its proposed plan for Overhead Pole Replacement."]
["Online Workbook Survey - Overhead Transformer Replacement\n\nA recent asset health condition assessment shows that 1,251 or approximately 21% of the overhead transformers in NPEI’s distribution system are in poor or very poor condition. \nSince 2014, overhead transformer failure has directly resulted in approximately 15 outages per year. That said, in most cases, when an overhead transformer fails, it only impacts a small amount of customers and the equipment can be replaced within 2-3 hours depending on the circumstances. \nHowever, when these outages do occur, it can take NPEI crews an extended period of time to replace the cable and restore power to affected households and businesses. \nNPEI is proposing a new program to proactively replace 250 of the 677 or 37% of the overhead transformers identified as very poor condition before they fail over the course of the next five years.\nAs with distribution poles, NPEI will proactively invest in overhead transformer replacement, therefore, this is a matter of whether customers would rather pay more during the upcoming period, or push some level of investment beyond the next five years.\n","Among Residential customers, a plurality (47%) indicated a preference for an accelerated pace, while among Vulnerable Residential customers, a plurality (38%) indicated a preference for a slower pace than what was proposed in the draft plan. Among Small Business Customers, a majority (53%) indicated a preference for an accelerated pace. Of the GS>50 kW respondents, 14 of 32 indicated a preference for an accelerated pace and 12 of 32 indicated a preference for what was included in the draft plan.","Although there is an apparent overall preference for an accelerated pace, Vulnerable Residential customers prefer a slower pace. In addition, the majority of Residential and GS>50 kW customers preferred either the draft plan or slower pace. Therefore, NPEI has decided to maintain its proposed Overhead Transformer Replacement."]
["Online Workbook Survey - Converting Outdated Underground Kiosk Transformers\n\nNPEI’s system features a type of underground transformer that was popular in the 1940s to 1970s which no longer meets construction and safety standards. While this equipment still functions, it is becoming increasingly difficult to safely and effectively maintain. When this equipment does fail, it can result in lengthy outages due to the limited accessibility due to the original method of construction. \nOn average, since 2014, NPEI has converted approximately 9 kiosk transformers per year. Between 2018 and 2019, the pace of this program was slowed due to an increase in system access customer demand projects, and today, there remains 75 transformers in need of replacement. \nNPEI is proposing to convert all of this equipment within the next seven years, with 55 being converted in the next five year period. That said, there is an opportunity to convert these kiosk transformers more slowly.\n","Among Residential customers, a majority (56%) indicated a preference for the pace that was included in the draft plan, while among Vulnerable Residential customers, a strong majority (73%) indicated a preference for either a reduced pace, or an even slower pace. Among Small Business Customers, a majority (60%) indicated a preference for the pace that was included in the draft plan. Of the GS>50 kW respondents, 21 of 32 indicated a preference for the pace that was included in the draft plan.","Although there is an apparent overall preference for the pace that was included in the draft plan, 73% of Vulnerable Residential exhibited a preference for a reduced pace or an even slower pace. In response, NPEI has reduced the proposed Conversion of Outdated Underground Kiosk Transformers Program from replacing 11 units per year to 8 units per year, resulting in a reduction of $242,000 in the test year capital plan."]
["Online Workbook Survey - Underground Cable Replacement\n\nMany neighbourhoods across NPEI’s service territory are serviced by underground cables. Historically, NPEI has taken a “run-to-failure” approach with this equipment; that is, a cable will be replaced only once it has failed. The age of this equipment is now becoming a concern, with approximately 78 km or 18% of underground cable operating beyond its estimated useful life of 35 years.\nSince 2014, underground cable failure has directly resulted in approximately ten outages per year, and when these outages do occur, it can take NPEI crews an extended period to replace the cable and restore power to affected households and businesses. \nBetween 2021 and 2025, NPEI is proposing a new program that will replace cable that has been identified as past end of life when completing other associated work. NPEI believes that this could help reduce the number and length of outages caused by underground cable failure, as well as to start getting ahead of the ongoing age issue. That said, there is an opportunity to take a more proactive approach to addressing some of the older cable in the system.\n","Among Residential customers, a majority (65%) indicated a preference for an accelerated pace, or an even further accelerated pace, while among Vulnerable Residential customers, a majority (58%) indicated a preference for an accelerated pace, or an even further accelerated pace. Among Small Business Customers, a majority (68%) indicated a preference for an accelerated pace, or an even further accelerated pace. Of the GS>50 kW respondents, 16 of 32 indicated a preference for the pace that was included in the draft plan, 14 of 32 indicated a preference for an accelerated pace and 2 of 32 preferred a further accelerated pace","In response to the overall preference amongst all customer types for an accelerated pace or an even further accelerated pace, NPEI has increased the level of its Underground Cable Replacement Program. In order to maintain the overall level of proposed capital spending, NPEI has increased the proposed Underground Cable Replacement budget by $242,000, which corresponds to the reduction made to the Conversion of Outdated Underground Kiosk Transformers Program. This proposed increase will allow NPEI to proactively replace approximately 0.3 km of additional underground cable annually."]
["Online Workbook Survey - Subdivision Underground Rehabilitation\n\n71 of the subdivisions in NPEI’s service territory were constructed with direct buried cable which refers to a type of construction where cables are laid directly in underground trenches without a protective barrier.\nWhile this was typical construction at the time, 40 of these subdivisions were built 40 or more years ago, and the cables are now approaching the end of their recommended life. \nIn this upcoming plan, NPEI is proposing a new program to start preparing to upgrade the service in the subdivisions with the most pressing needs.\nIn order to keep costs down, NPEI is proposing to start rehabilitation of the underground “system” by installing ducts that will eventually carry underground cables over the next five years. The cables would be installed as needed (upon failure) or once all of the old subdivisions have had the duct installed.\nCompleting this work in two phases will not only save costs now, but also help ensure that NPEI will be able to rehabilitate the most subdivisions in the shortest time. \nBetween 2021 and 2025, NPEI is proposing to proactively install ducts in approximately 10 subdivisions. Which subdivisions receive investment first will predominantly be based on age. That said, there is an opportunity to either accelerate or slow down the pace of this new program.\n","Among Residential customers, a plurality (45%) indicated a preference for the pace that was included in the draft plan, while among Vulnerable Residential customers, a plurality (45%) indicated a preference for a slower pace. Among Small Business Customers, a majority (52%) indicated a preference for the pace that was included in the draft plan.Of the GS>50 kW respondents, 14 of 32 indicated a preference for a slower pace.","In considering the overall customer preferences from each rate class, as well as the more vulnerable Residential customers, NPEI has decided to maintain its proposed plan for Subdivision Underground Rehabilitation."]
["Online Workbook Survey - Overhead Rebuilds\n\nBeyond replacing overhead poles, NPEI has a program that rebuilds the overhead system for entire streets and neighbourhoods. This includes poles, wires, and all other equipment that goes into operating the overhead system.\nA recent asset health condition assessment identified a total of 60 areas within NPEI’s service territory that require complete overhead rebuilds. Most of this equipment is either beyond its recommended age or deteriorated due to weather and other factors. This infrastructure is in addition to the poles identified in the earlier section.\nThis program is intended to contribute to the “betterment” of the overhead system by;\n•Improving system performance by installing animal guards and higher capacity transformers to reduce the likelihood of outages, and;\n•Improving system aesthetics with new and taller poles.\nOn average, each of the projects would replace approximately 30-40 poles, depending on the population density of the area being worked on. NPEI’s draft plan would rebuild 40 out of 60 areas in the 2021 to 2025 period.\nNPEI must continue to invest in overhead rebuilds, therefore, this is a matter of whether customers would rather pay more during the upcoming period or push some level of investment beyond the next five years.\n\n","Among Residential customers, a narrow majority (50%) indicated a preference for the pace that was included in the draft plan, while among Vulnerable Residential customers, a plurality (39%) indicated a preference for the pace that was included in the draft plan. Among Small Business Customers, a plurality (45%) indicated a preference for the pace that was included in the draft plan. Of the GS>50 kW respondents, 19 of 32 indicated a preference for the pace that was included in the draft plan.","Due to the agreement of overall customer preferences for the pace that was included in the draft plan, NPEI has decided to maintain its proposed plan for Overhead Rebuilds."]
["Online Workbook Survey - Grid Modernization\n\nNew technology has changed the way that NPEI can manage and monitor the distribution system. \nSupervisory Control and Data Acquisition (SCADA) systems allow NPEI staff the ability to remotely monitor and trace system faults and re-close switches from a control room rather than sending a repair crew to patrol the lines. These systems are particularly effective where there are larger distances between customers, for instance, in more rural areas of the western region of NPEI’s service territory. \nThis equipment can have significant positive impacts on restoration times when an outage does occur, particularly in instances such as during a severe weather event. \nOn average, since 2014, NPEI has installed approximately two remote devices per year, with focus on more rural, lower density areas. That said, there is an opportunity to install this monitoring and control equipment more quickly or slowly.\n","Among Residential customers, a plurality (44%) indicated a preference for the pace that was included in the draft plan, and among Vulnerable Residential customers, a plurality (38%) also indicated a preference for the pace that was included in the draft plan. Among Small Business Customers, an equal number (41%) indicated a preference for the pace that was included in the draft plan as those who indicated a preference for an accelerated pace. Of the GS>50 kW respondents, 14 of 32 indicated a preference for the pace that was included in the draft plan and 12 of 32 indicated a preference for an accelerated pace.","Due to the agreement of overall customer preferences for the pace that was included in the draft plan, NPEI has decided to maintain its proposed plan for Grid Modernization."]
["Online Workbook Survey - Commercial GS>50 kW Rate Design\n\nCurrently, distribution rates for the GS>50 kW rate class are split on a 15% fixed and 85% variable rate basis. In order to improve cost certainty, some customers have expressed a desire to move to a more fixed distribution rate. In its current draft plan, NPEI is proposing a fixed portion of the distribution charge of 21.5% and a variable charge of 78.5%. Not only does this create more cost certainty for customers, but it also provides revenue certainty for NPEI to operate and maintain the distribution system.\nFor customers who have predictable electricity usage habits, this change likely wouldn’t have much of an impact, while creating more certainty for those whose electricity usage fluctuates more regularly. \n","NPEI asked its GS > 50 kW customers if they would prefer the:\n• Status Quo - 15% fixed; 85% variable\n• Included in Draft Plan – 21% fixed; 79% variable\n• Higher Fixed Distribution Charge – 33% fixed; 66% variable\n\nResults of the survey for this question were as follows:\n• Status Quo – 11 in favour\n• Included in Draft Plan – 20 in favour\n• Higher Fixed Distribution Charge – 1 in favour\n\n","NPEI is proposing a fixed/variable split of 21.5% fixed and 78.5% variable as calculated in the 2021 Cost Allocation model using the Minimum System with PLCC Adjustment similar to the 2015 Cost of Service rate application and consistent with the results from NPEI’s customer engagement."]
["Public Safety Survey\n\nIn 2016 and 2018, NPEI engaged a third party to conduct a bi-annual survey to assess public safety awareness of the risks associated with electricity. NPEI reviews the results of these surveys closely.","NPEI scored an 84% Public Safety Awareness Index score in 2016. This decreased by one per cent in 2018 when NPEI scored an 83%. \n\nThere were improvements in awareness in some key areas, including:\n• The importance of calling for an underground locate (56.6% definitely would call in 2016 versus 62.2% definitely would call in 2018)\n• Impact of touching an overhead power line (92.6% said it was very dangerous in 2016 versus 95.9% said it was very dangerous in 2018)\n• Proximity to a downed power line (78% said to stay at least 10 meters away in 2016 versus 81.3% said to stay at least 10 meters away in 2018)\n\nThere were decreases in awareness in a couple of areas, including:\n• Proximity to an overhead power line (20.7% were aware they needed to remain 3-6 meters away from an overhead power line in 2016 versus 18.6% in 2018)\n• Danger of tampering with electrical equipment (90.7% said it was very dangerous in 2016 versus 86.7% in 2018)\n• What to do if a power line falls on your vehicle when you are inside (90% said stay in your car until the hydro could be turned off in 2016 versus 86.9% in 2018)\n","To improve customer awareness of electrical safety, starting in 2017, NPEI in partnership with other GridSmartCity co-operative members, developed a series of six safety videos featuring Lucky the Squirrel, a squirrel who finds himself getting into trouble because he isn’t aware of the hazards of electricity and what he can do to ensure he stays safe in the future. Lucky helps people learn about the importance of calling for a free underground cable locate before you dig, limits of approach for both overhead and downed power lines, what to do if a power line falls on your car, and the dangers of equipment inside padmount transformers and on a power line. Forty-five utilities and the ESA partnered on the development of the videos, helping to keep costs low and amplifying the messages across Ontario. The videos are used in NPEI’s electrical safety school program, which is delivered at no charge to Grade 5 and 6 students each year in NPEI’s service territory.\n\nIn 2018, it was a priority for NPEI to improve safety communication efforts. NPEI as a member of the GridSmartCity co-operative, supplemented the standard safety questions with extra questions to discover where the public finds information related to electrical safety and how many actively speak to their children about electrical safety. This revealed that 20.2% of survey respondents had school-aged children and of that 20.2%, only 57.1% claimed to have had conversations with their children about electrical safety. The inclusion of the supplementary questions supplied by the GridSmartCity Communications Committee revealed that 63% of respondents get their electrical safety information online, either from searches (29.9%) or from their local electricity distributor website (33.1%). NPEI used this information to enhance its power outage pages to include links to safety information and the videos.\n"]
["Customer Transactional Survey\n\nAs a way to evaluate and ensure quality customer service, NPEI attaches a short, customer satisfaction survey to all email correspondences it has with customers. This survey is a way to collect feedback about the service a customer recently received and to provide them with an opportunity to add additional comments or suggestions. ","The survey helps to identify and track trends in customer needs and preferences, and once analyzed, NPEI’s Customer Service department staff review the replies in order to take any action that may be required. Certain comments or concerns are followed up on with the customers if they have chosen to identify themselves or ask to be contacted. NPEI regularly receives positive feedback from this survey. \nThis includes:\n• Praising specific Customer Service Representatives or Linemen for their work.\n• The effectiveness of informative communications sent out to customers.\n• General praise for NPEI as a company and the work being done by staff as a whole. \n\nSome of the main concerns NPEI heard about from customers through this survey were:\n• The NPEI My Account portal is not user-friendly and customers do not enjoy using it with its current look and feel.\n• The need to make it easier to transition from the e-bill email notification to the website and to view the bill online.\n• The need for more education for customers in regards to how the bill is calculated and billed, and how electricity is transmitted.\n• The cost of electricity.\n\n","From these concerns, NPEI has undertaken the following to improve Customer Service in these areas: \n• NPEI launched a new online customer portal on February 10, 2020 called Customer Connect, as an upgrade to the current My Account portal (more information below).\n• In 2019 NPEI developed a new informational handout to educate customers on the bill breakdown and how prices are determined. Generation, transmission and local distribution are outlined to give customers a better understanding of these costs and who is responsible for each. It also defines the portion of each bill that NPEI retains, and the amount that is distributed to different companies and government agencies.\n• NPEI’s Communications Coordinator receives an email notification when a Google review is posted. This staff member follows up with the Customer Service department if any follow-up is required.\n• As part of the 2020 Customer Engagement Plan, NPEI will explore options to create a series of informational and instructional videos to be featured on the NPEI website, social media, and YouTube. The videos will cover topics such as safety, conservation, how to view/pay your bill online, and more. \n\n"]
["Updating My Account Online\n\nMy Account provided customers with online resources to manage their electricity consumption and view usage, view and print current and past bills and view current bill amounts. The portal was launched on the precipice of a postal strike in June 2011 and provided customers with an alternative means to access their account and billing information. In the years since My Account was launched, over 21,000 customers have signed up for the online portal. \n","Through the Customer Transactional Survey, NPEI has heard from customers over the past few years that My Account had become very outdated and customers wanted an updated, refreshed version of My Account. They wanted the platform to be more user friendly and to have increased functionality. In the Customer Service Transactional Survey, 77 out of the 289 comments received since 2017 were regarding the old My Account service and expressed a desire for an update.","NPEI developed and went live with an updated My Account Portal called Customer Connect in February 2020. Customer Connect is a new and updated online portal that gives customers more ease of use. Improved self-serve functions will allow customers to update and manage their billing and account information without the need to contact or visit the NPEI office. With a new user-friendly interface, customers will be able to keep track of their bills and manage their consumption and usage in a more straightforward and less complicated manner. Customer Connect puts customer security and privacy as a top priority, with end-to-end encryption as well as user authentication and time-outs to ensure that only authorized users obtain access, which means both customer and utility information remain protected and secure.\n\nFeatures of Customer Connect that build upon the existing features of My Account include:\n• New Service Connection Set Up\n• Move/Transfer Premises\n• Pay Now\n• Request a Service Call\n• Display Billed Demand and kWh Usage\n• Enhanced display of bill history and transaction history\n"]
["Bi-Annual Customer Satisfaction Survey\n\nOn a bi-annual basis, NPEI engages a third party to survey its customers to assess customer satisfaction with the service NPEI provides and tracks the results year over year to analyze trends and determine where improvement is needed.","NPEI consistently exceeds industry, national and provincial standards in many key areas. \nIn 2019, NPEI conducted their most recent survey with a third party to gauge customer satisfaction. NPEI scored higher than the provincial and national average in all categories:\n• Customer Satisfaction: Initial 96% \n• Customer Satisfaction: Post 95% \n• Communication Score 82% \n• Overall Satisfaction with the most recent experience 84% \n• Convenience of Services Score 82% \n• Customer Experience Performance Rating (CEPr) 88% \n• Customer Centric Engagement Index (CCEI) 87% \n• Credibility & Trust Index 88% \n• UtilityPulse Report Card A\n\n\n","While NPEI is very pleased with these results, we realize that customer expectations are constantly evolving. In order to maintain high scores, NPEI will need to take a proactive approach in improving communications and maintaining service and reliability standards. Website enhancements including mobile optimization, increasing customer self-service options, and improving outage communications are important priorities for NPEI. Customer feedback will continue to be gathered on an ongoing basis through various surveys so that NPEI is able to respond quickly to changing customer preferences. As well, NPEI will continue to maintain and upgrade its existing infrastructure to ensure power outages are resolved quickly and customers continue to experience reliable service."]
["Community Events\n\nAs the local hydro provider, NPEI places great importance on being actively involved in the various communities they service. Participating at home shows, Touch a Truck events, and other community activities is a key customer engagement tool in which NPEI is able to meet and engage with customers that may not have had the opportunity to make contact with the office.","During these events, staff are able to communicate with customers about things they may not have previously heard about, such as new services, billing changes, low income support programs, safety awareness and energy-efficiency best practices. The events also provide an opportunity for NPEI to obtain and respond to customer feedback, and report back to the office with ideas for customer service and communication improvements.","NPEI employees receive lots of feedback during community events. If a customer specifically requests a follow-up, NPEI staff will ensure that a staff member reaches out to the customer to make sure they get the information they are looking for. Because these face-to-face interactions are so well received, NPEI is exploring opportunities to participate in more community events in the coming years."]
["Public Information Nights\n\nIn 2018 NPEI held a Public Information Night to provide information on the planned capital project to install ducts within the Rolla Woods subdivision. The meeting was coordinated with the City of Niagara Falls, who were also planning roadwork within the same area. NPEI presented the proposed designs and provided a full explanation of the project plans in order to obtain feedback from property owners in attendance.","A total of 27 participants attended. The general feedback received was positive and NPEI encouraged property owners to contact the office with any concerns that may arise throughout the duration of the project. Customers indicated that the format of the event worked well, and they appreciated the opportunity to discuss the project with NPEI staff in person.","As a result of the positive customer feedback regarding the style of this event, NPEI will continue to offer Public Information Nights. The NPEI engineering department is currently working with the Town of Lincoln to coordinate an event in Q2 of 2020 for the Jordan underground rebuild project."]
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{"sheet":"App.2-B_Acctg Instructions","index":9,"n_rows":55,"n_cols":8,"rows_kept":55,"cut":false,"hidden":false,"merged":[[20,0,20,8],[21,0,21,8],[27,0,29,10],[31,0,31,9],[37,0,37,10],[38,0,38,11],[0,0,0,10],[1,0,1,10],[5,0,5,10],[8,4,8,5],[19,0,19,9],[10,0,17,0],[58,0,58,10],[58,11,58,18],[59,0,59,10],[59,11,59,18],[60,11,60,18],[61,0,61,10],[61,11,61,18],[43,1,43,12],[44,1,44,12],[47,1,47,11],[48,0,49,12],[54,0,54,12],[57,0,57,10],[57,11,57,18],[65,0,65,10],[65,11,65,18],[66,0,66,10],[66,11,66,18],[67,0,67,10],[67,11,67,18],[62,0,62,10],[62,11,62,18],[63,0,63,10],[63,11,63,18],[64,0,64,10],[64,11,64,18],[71,0,71,10],[71,11,71,18],[72,0,72,10],[72,11,72,18],[73,0,73,10],[73,11,73,18],[68,0,68,10],[68,11,68,18],[69,0,69,10],[69,11,69,18],[70,0,70,10],[70,11,70,18],[77,11,77,18],[78,0,78,10],[78,11,78,18],[79,0,79,10],[79,11,79,18],[80,0,80,10],[80,11,80,18],[74,0,74,10],[74,11,74,18],[75,0,75,10],[75,11,75,18],[76,0,76,10],[76,11,76,18],[84,0,84,10],[84,11,84,18],[85,0,85,10],[85,11,85,18],[86,0,86,10],[86,11,86,18],[81,0,81,10],[81,11,81,18],[82,0,82,10],[82,11,82,18],[83,0,83,10],[83,11,83,18],[90,0,90,10],[90,11,90,18],[91,0,91,10],[91,11,91,18],[92,0,92,10],[92,11,92,18],[87,0,87,10],[87,11,87,18],[88,0,88,10],[88,11,88,18],[89,0,89,10],[89,11,89,18],[96,0,96,10],[96,11,96,18],[97,0,97,10],[97,11,97,18],[98,0,98,10],[98,11,98,18],[93,0,93,10],[93,11,93,18],[94,0,94,10],[94,11,94,18],[95,0,95,10],[95,11,95,18],[102,0,102,10],[102,11,102,18],[103,0,103,10],[103,11,103,18],[104,0,104,10],[104,11,104,18],[99,0,99,10],[99,11,99,18],[100,0,100,10],[100,11,100,18],[101,0,101,10],[101,11,101,18],[108,0,108,10],[108,11,108,18],[109,0,109,10],[109,11,109,18],[110,0,110,10],[110,11,110,18],[105,0,105,10],[105,11,105,18],[106,0,106,10],[106,11,106,18],[107,0,107,10],[107,11,107,18]]}
["General Instructions to MIFRS Appendices"]
["Types of Schedules to File"]
[]
["The purpose of this tab is to provide general instructions. The specific instructions to each appendix are listed in footnotes of each appendix."]
[]
["The typical applicant is expected to have made capitalization and depreciation policy changes under CGAAP as permitted by the OEB on January 1, 2012 or mandated by the OEB by January 1, 2013, and adopted IFRS for reporting purposes on January 1, 2015 (transition date January 1, 2014).  Most distributors filing for 2020 rates have rebased with these accounting changes reflected in a prior rebasing application.  If that is the case, information relating to pre-accounting policy changes is not generally required.  Some distributors may have rebased under MIFRS. If that is the case, information related to the accounting standard used prior to IFRS is not generally required. The information to be provided by applicants will depend on when the accounting policy changes were made and when they last rebased.  In general, applicants should provide the following information in the appendices: "]
[]
[]
[null,null,null,null,"Reflecting Accounting Policy Changes in Current Application",null,"Reflected Accounting Policy Changes in Prior Application3","Rebased under MIFRS in Prior Application3"]
[null,null,null,null,"Accounting Policy Changes in 2012 and Adopted IFRS in 2015","Accounting Policy Changes in 2013 and Adopted IFRS in 2015","Adopted IFRS in 2015","IFRS Since 2015"]
["Information to be filed in 2019 CoS Application",2020,"Test",null,"MIFRS","MIFRS","MIFRS","MIFRS"]
[null,2019,"Bridge",null,"MIFRS","MIFRS","MIFRS","MIFRS"]
[null,2018,"Historical",null,"MIFRS","MIFRS","MIFRS","MIFRS"]
[null,2017,"Historical",null,"MIFRS","MIFRS","MIFRS","MIFRS"]
[null,2016,"Historical",null,"MIFRS","MIFRS","MIFRS","MIFRS"]
[null,2015,"Historical",null," MIFRS and Revised CGAAP1"," MIFRS and Revised CGAAP1"," MIFRS and Revised CGAAP1","N/A"]
[null,2014,"Historical",null,"Revised CGAAP","CGAAP and Revised CGAAP2","N/A","N/A"]
[null,2013,"Historical",null,"CGAAP and Revised CGAAP2","N/A","N/A","N/A"]
[]
["1) For the transition year (2014), the applicant may file two appendices, one under Revised CGAAP and one under MIFRS, depending on the materiality of impacts. See the specific instructions under each appendix below for further details."]
["2) For applicants that are reflecting accounting policy changes for the first time in a rebasing application, the applicant must file two appendices in the year that the applicant implemented changes to its capitalization and depreciation policies (2012 or 2013), one before and one after the policy changes."]
["3) Applicants should provide CGAAP and Revised CGAAP schedules (i.e. as indicated in the first two columns of the above table) to support balances in Account 1576 if the account has yet to be disposed of."]
[]
[]
["Appendix 2-BA - Fixed Asset Schedule "]
[]
["Applicants are to provide Appendix 2-BA in accordance with the years and corresponding accounting standards noted in the above table to provide a year over year continuity in fixed assets."]
["If this is the first application where the applicant is rebasing under MIFRS, the applicant should file two appendices, one under Revised CGAAP and one under MIFRS for the transition year (2014), if the change between Revised CGAAP and MIFRS is material.  If the change from the accounting standards is not material, the applicant may choose to only provide one appendix under MIFRS.  However, the applicant must also indicate the fixed asset net book value balance under Revised CGAAP, the total dollar value of the change and explain why it is not material."]
[]
[]
[]
["The applicant must establish the continuity of historical cost for gross assets and accumulated depreciation by asset class by ensuring that the opening balance in the year agrees to the closing balance in the prior year."]
[]
[]
["Appendix 2-Cx - Depreciation and Amortization "]
[]
["Applicants are to provide Appendix 2-C in accordance with the years and corresponding accounting standards listed in the above table. "]
["Appendix 2-C is to be used under all of the scenarios presented in the table above. In the appendix, the applicant will need to indicate which scenario applies. The appendix is to be duplicated for each year and for each accounting standard required as per the above table."]
["Depreciation accounting policy changes were mandated by the OEB by January 1, 2013. In general, no further changes to an applicant's depreciation policy (i.e.  assets' service lives) are expected after the OEB mandated changes by January 1, 2013, unless a change is determined to be necessary in accordance with the depreciation review required under IFRS. If the applicant has made any changes to its depreciation policy subsequent to the OEB mandated changes, for the year of the change, applicants must quantify the change in depreciation. If there are significant changes to multiple asset classes, the applicant must complete Appendix 2-C before and after the change. Applicants must also  explain the nature of the change, the reason for the change, quantify the impact of the change."]
[]
["Appendix 2-E - Account 1575, IFRS-CGAAP Transitional PP&E Amounts (2-EA), Account 1576, Accounting Changes Under CGAAP (2-EB, 2-EC) CONTACT OEB STAFF IF TAB REQUIRED"]
[]
["1) For an applicant that has a balance in Account 1576 to dispose:"]
["·       ","If an applicant changed capitalization and depreciation policies effective January 1, 2012, the applicant must complete Appendix 2-EB "]
["·       ","If an applicant changed capitalization and depreciation policies effective January 1, 2013, the applicant must complete Appendix 2-EC"]
[]
["2) For an applicant that has a balance in Account 1575 to dispose:"]
["·       ","The applicant must complete 2-EA"]
[" If the applicant did not make any further PP&E accounting policy changes beyond the capitalization and depreciation policy changes as mandated by the OEB by January 1, 2013 (i.e. no further changes made on transition to IFRS), the applicant must indicate this and does not need to complete Appendix 2-EA."]
[]
[]
[]
["Appendix 2-Y - Summary of Impacts to Revenue Requirement from Transition to MIFRS CONTACT OEB STAFF IF TAB REQUIRED"]
[]
["Applicants must complete Appendix 2-Y if this is the first rebasing application under MIFRS. An applicant must provide a summary of the dollar impacts of MIFRS to each component of the revenue requirement (e.g. rate base, operating costs, etc.), including the overall impact on the proposed revenue requirement.  Accordingly,  the applicant must identify financial differences and resulting revenue requirement impacts arising from the adoption of MIFRS as compared to CGAAP.  If the applicant is reflecting the changes in capitalization and depreciation policies for the first time in a rebasing application as well, then a comparison between MIFRS and CGAAP before the change in accounting policies should be completed.  If the applicant changed capitalization and depreciation policies and reflected these changes in a prior rebasing application, then a comparison between MIFRS and CGAAP after the change in accounting policies should be completed.  "]

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[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2020-08-31"]
[]
["Appendix 2-BA"]
["Fixed Asset Continuity Schedule 1 "]
[]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2015]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Capital Contributions Paid",null,null,null,{"$f":"D17+E17+F17","v":0},null,null,null,null,{"$f":"I17+J17+K17","v":0},{"$f":"G17+L17","v":0}]
[12,1611,"Computer Software (Formally known as Account 1925)",3229308.26,183006,null,{"$f":"D18+E18+F18","v":3412314.26},null,-2858895.44,-199344.1,null,{"$f":"I18+J18+K18","v":-3058239.54},{"$f":"G18+L18","v":354074.71999999974}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",1604396.55,null,null,{"$f":"D19+E19+F19","v":1604396.55},null,-925260.66,-57098.95,null,{"$f":"I19+J19+K19","v":-982359.61},{"$f":"G19+L19","v":622036.94000000006}]
["N/A",1805,"Land",507272.79000000004,null,null,{"$f":"D20+E20+F20","v":507272.79000000004},null,null,null,null,{"$f":"I20+J20+K20","v":0},{"$f":"G20+L20","v":507272.79000000004}]
[47,1808,"Buildings",111638.13,null,null,{"$f":"D21+E21+F21","v":111638.13},null,-111638.13,0,null,{"$f":"I21+J21+K21","v":-111638.13},{"$f":"G21+L21","v":0}]
[13,1810,"Leasehold Improvements",null,null,null,0,null,null,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",6651423.3500000006,1380,null,6652803.3500000006,null,-1553198.5399999998,-161713.78,null,-1714912.3199999998,4937891.0300000012]
[47,1820,"Distribution Station Equipment <50 kV",6867625.7000000002,null,null,6867625.7000000002,null,-3060144.3699999996,-143013.56,null,-3203157.9299999997,3664467.7700000005]
[47,1825,"Storage Battery Equipment",null,null,null,0,null,null,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",45208940.439999998,2144405,null,47353345.439999998,null,-25075923.930000003,-490600.95,null,-25566524.880000003,21786820.559999995]
[47,1835,"Overhead Conductors & Devices",30044276.649999999,2068453,null,32112729.649999999,null,-10922655.559999999,-599142.32000000007,null,-11521797.879999999,20590931.77]
[47,1840,"Underground Conduit",10359257.73,781297,null,11140554.73,null,-2533445.15,-188875.58,null,-2722320.73,8418234]
[47,1845,"Underground Conductors & Devices",68835404.599999994,4768414,null,73603818.599999994,null,-40281085.100000001,-1336391.55,null,-41617476.649999999,31986341.949999996]
[47,1850,"Line Transformers",38491416.020000003,2318687,-191527.58000000566,40618575.439999998,null,-22218278.140000001,-774286.80999999994,191528,-22801036.949999999,17817538.489999998]
[47,1855,"Services (Overhead & Underground)",6275832.3600000003,1006637,null,7282469.3600000003,null,-1545081.82,-271165.28999999998,null,-1816247.11,5466222.25]
[47,1860,"Meters",3339303.2800000003,184577.31,null,3523880.5900000003,null,-1203524.6000000001,-201532.27,null,-1405056.87,2118823.7200000002]
[47,1860,"Meters (Smart Meters)",6201235.2199999997,144015.4,null,6345250.6200000001,null,-1445169.09,-419688.25,null,-1864857.34,4480393.28]
[47,1875,"Street Lighting and Signal Systems",21835.21,null,null,21835.21,null,-8019.6800000000012,-873.36,null,{"$f":"I34+J34+K34","v":-8893.0400000000009},{"$f":"G34+L34","v":12942.169999999998}]
["N/A",1905,"Land",508969.83,null,null,508969.83,null,null,null,null,0,508969.83]
[47,1908,"Buildings & Fixtures",16730502.84,468660,null,17199162.84,null,-2949144.8000000003,-286695.88,null,-3235840.68,13963322.16]
[13,1910,"Leasehold Improvements",120252.32,null,null,120252.32,null,-120252.32,0,null,-120252.32,0]
[8,1915,"Office Furniture & Equipment (10 years)",1670223.59,25554,null,1695777.59,null,-1033663.5099999999,-105025.39,null,-1138688.8999999999,557088.69000000018]
[8,1915,"Office Furniture & Equipment (5 years)",null,null,null,0,null,null,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",1257769.3,null,null,1257769.3,null,{"$f":"-D40","v":-1257769.3},null,null,-1257769.3,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",320323.46000000002,null,null,320323.46000000002,null,{"$f":"-D41","v":-320323.46000000002},null,null,-320323.46000000002,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",2479012.37,248789,null,2727801.37,null,-1686626.2099999997,-285181.28000000003,null,-1971807.4899999998,755993.88000000035]
[10,1930,"Transportation Equipment",8790945.9700000007,490774.52,-503537.58000000054,8778182.9100000001,null,-4406002.4399999995,-437228.76,503537.52,-4339693.68,4438489.2300000004]
[8,1935,"Stores Equipment",268477.88,54801,null,323278.88,null,-208561.41999999998,-11078.13,null,-219639.55,103639.33000000002]
[8,1940,"Tools, Shop & Garage Equipment",2015322.46,66619,null,2081941.46,null,-1611239.0899999999,-80242.62,null,-1691481.71,390459.75]
[8,1945,"Measurement & Testing Equipment",204006.18,null,null,204006.18,null,-199219.47,-3239.15,null,-202458.62,1547.5599999999977]
[8,1950,"Power Operated Equipment",null,null,null,0,null,null,null,null,0,0]
[8,1955,"Communications Equipment",1075265.93,65663,null,1140928.93,null,-211989.41,-47026.41,null,-259015.82,881913.10999999987]
[8,1955,"Communication Equipment (Smart Meters)",null,null,null,0,null,null,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",72951.31,null,null,72951.31,null,-72702.039999999994,-249.27,null,-72951.31,0]
[47,1970,"Load Management Controls Customer Premises",null,null,null,0,null,null,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",null,null,null,0,null,null,null,null,0,0]
[47,1980,"System Supervisor Equipment",128960.64,null,null,128960.64,null,-128960.64,0,null,-128960.64,0]
[47,1985,"Miscellaneous Fixed Assets",null,null,null,0,null,null,null,null,0,0]
[47,1990,"Other Tangible Property",null,null,null,0,null,null,null,null,0,0]
[47,1995,"Contributions & Grants",null,null,null,0,null,null,null,null,0,0]
[47,2440,"Deferred Revenue5",-22390322.150000002,-5664428.3399999989,null,-28054750.490000002,null,6850143.7500000009,613263,null,{"$f":"I57+J57+K57","v":7463406.7500000009},{"$f":"G57+L57","v":-20591343.740000002}]
[null,null,null,null,null,null,0,null,null,null,null,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D17:D58)","v":241001828.22000006},{"$f":"SUM(E17:E58)","v":9357303.8900000006},{"$f":"SUM(F17:F58)","v":-695065.1600000062},{"$f":"SUM(G17:G58)","v":249664066.95000005},null,{"$f":"SUM(I17:I58)","v":-121098630.56999998},{"$f":"SUM(J17:J58)","v":-5486430.6599999992},{"$f":"SUM(K17:K58)","v":695065.52},{"$f":"SUM(L17:L58)","v":-125889995.70999999},{"$f":"SUM(M17:M58)","v":123774071.24000001}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D60+E60+F60","v":0},null,null,null,null,{"$f":"I60+J60+K60","v":0},{"$f":"G60+L60","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,0,null,null,null,null,{"$f":"I61+J61+K61","v":0},0]
[null,null,"Total PP&E",{"$f":"SUM(D59:D61)","v":241001828.22000006},{"$f":"SUM(E59:E61)","v":9357303.8900000006},{"$f":"SUM(F59:F61)","v":-695065.1600000062},{"$f":"SUM(G59:G61)","v":249664066.95000005},null,{"$f":"SUM(I59:I61)","v":-121098630.56999998},{"$f":"SUM(J59:J61)","v":-5486430.6599999992},{"$f":"SUM(K59:K61)","v":695065.52},{"$f":"SUM(L59:L61)","v":-125889995.70999999},{"$f":"SUM(M59:M61)","v":123774071.24000001}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J62+J63","v":-5486430.6599999992}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[47,null,"Deferred Revenue",null,null,null,null,null,"Deferred Revenue",null,-613263]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J64-K67-K68+K69","v":-6099693.6599999992}]
[]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2016]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Capital Contributions Paid",{"$f":"G17","v":0},null,null,{"$f":"D77+E77+F77","v":0},null,{"$f":"L17","v":0},null,null,{"$f":"I77+J77+K77","v":0},{"$f":"G77+L77","v":0}]
[12,1611,"Computer Software (Formally known as Account 1925)",3412314.26,342477.02,null,{"$f":"D78+E78+F78","v":3754791.28},null,-3058239.54,-230225.6,null,{"$f":"I78+J78+K78","v":-3288465.14},{"$f":"G78+L78","v":466326.13999999966}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",1604396.55,null,null,{"$f":"D79+E79+F79","v":1604396.55},null,-982359.61,-57098.95,null,{"$f":"I79+J79+K79","v":-1039458.5599999999},{"$f":"G79+L79","v":564937.99000000011}]
["N/A",1805,"Land",507272.79000000004,null,null,{"$f":"D80+E80+F80","v":507272.79000000004},null,0,null,null,{"$f":"I80+J80+K80","v":0},{"$f":"G80+L80","v":507272.79000000004}]
[47,1808,"Buildings",111638.13,null,null,{"$f":"D81+E81+F81","v":111638.13},null,-111638.13,0,null,{"$f":"I81+J81+K81","v":-111638.13},{"$f":"G81+L81","v":0}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",6652803.3500000006,null,null,6652803.3500000006,null,-1714912.3199999998,-162636.21000000002,null,-1877548.5299999998,4775254.82]
[47,1820,"Distribution Station Equipment <50 kV",6867625.7000000002,null,null,6867625.7000000002,null,-3203157.9299999997,-143013.60999999999,null,-3346171.5399999996,3521454.1600000006]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",47353345.439999998,2661775.670000006,null,50015121.110000007,null,-25566524.880000003,-538488.79,null,-26105013.670000002,23910107.440000005]
[47,1835,"Overhead Conductors & Devices",32112729.649999999,2462571.6199999959,null,34575301.269999996,null,-11521797.879999999,-617036.85,null,-12138834.729999999,22436466.539999999]
[47,1840,"Underground Conduit",11140554.73,1197894.2699999996,null,12338449,null,-2722320.73,-208667.41,null,-2930988.14,9407460.8599999994]
[47,1845,"Underground Conductors & Devices",73603818.599999994,3808930.120000009,null,77412748.719999999,null,-41617476.649999999,-1451210.6400000001,null,-43068687.289999999,34344061.43]
[47,1850,"Line Transformers",40618575.439999998,1710385.7399999986,-202610.99999999651,42126350.18,null,-22801036.949999999,-837061.97,202611,-23435487.919999998,18690862.260000002]
[47,1855,"Services (Overhead & Underground)",7282469.3600000003,1182855.0000000009,null,8465324.3600000013,null,-1816247.11,-314955.13,null,-2131202.2400000002,6334122.120000001]
[47,1860,"Meters",3523880.5900000003,557577.9700000002,-32044.97999999905,4049413.5800000015,null,-1405056.87,-215221.8,24609.82,-1595668.85,2453744.7300000014]
[47,1860,"Meters (Smart Meters)",6345250.6200000001,-35971.250000000495,null,6309279.3699999992,null,-1864857.34,-429775.55,null,-2294632.89,4014646.4799999991]
[47,1875,"Street Lighting and Signal Systems",21835.21,null,null,21835.21,null,-8893.0400000000009,-873.44,null,{"$f":"I94+J94+K94","v":-9766.4800000000014},{"$f":"G94+L94","v":12068.729999999998}]
["N/A",1905,"Land",508969.83,null,null,508969.83,null,0,null,null,0,508969.83]
[47,1908,"Buildings & Fixtures",17199162.84,52753,null,17251915.84,null,-3235840.68,-291199.96999999997,null,-3527040.6500000004,13724875.189999999]
[13,1910,"Leasehold Improvements",120252.32,null,null,120252.32,null,-120252.32,0,null,-120252.32,0]
[8,1915,"Office Furniture & Equipment (10 years)",1695777.59,28030.579999999842,null,1723808.17,null,-1138688.8999999999,-100717.78,null,-1239406.68,484401.49]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",1257769.3,null,null,1257769.3,null,-1257769.3,null,null,-1257769.3,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",320323.46000000002,null,null,320323.46000000002,null,-320323.46000000002,null,null,-320323.46000000002,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",2727801.37,241216.89000000045,null,2969018.2600000007,null,-1971807.4899999998,-288959.78999999998,null,-2260767.2799999998,708250.98000000091]
[10,1930,"Transportation Equipment",8778182.9100000001,792445.47999999928,-496426.67999999854,9074201.7100000009,null,-4339693.68,-429571.61,496426.68,-4272838.6100000003,4801363.1000000006]
[8,1935,"Stores Equipment",323278.88,null,null,323278.88,null,-219639.55,-14110.8,null,-233750.34999999998,89528.530000000028]
[8,1940,"Tools, Shop & Garage Equipment",2081941.46,121499.94999999991,-2778.2899999999936,2200663.1199999996,null,-1691481.71,-73243.679999999993,1828.91,-1762896.48,437766.63999999966]
[8,1945,"Measurement & Testing Equipment",204006.18,null,null,204006.18,null,-202458.62,-1109.98,null,-203568.6,437.57999999998719]
[8,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communications Equipment",1140928.93,301989.67999999993,null,1442918.6099999999,null,-259015.82,-57205.38,null,-316221.2,1126697.4099999999]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",72951.31,null,null,72951.31,null,-72951.31,0,null,-72951.31,0]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisor Equipment",128960.64,null,null,128960.64,null,-128960.64,0,null,-128960.64,0]
[47,1985,"Miscellaneous Fixed Assets",0,null,null,0,null,0,null,null,0,0]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",0,null,null,0,null,0,null,null,0,0]
[47,2440,"Deferred Revenue5",-28054750.490000002,-4031450.8700000006,null,-32086201.360000003,null,7463406.7500000009,738438.14,null,{"$f":"I117+J117+K117","v":8201844.8900000006},-23884356.470000003]
[null,null,null,null,null,null,0,null,0,null,null,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D77:D118)","v":249664066.95000005},{"$f":"SUM(E77:E118)","v":11394980.870000007},{"$f":"SUM(F77:F118)","v":-733860.94999999413},{"$f":"SUM(G77:G118)","v":260325186.87},null,{"$f":"SUM(I77:I118)","v":-125889995.70999999},{"$f":"SUM(J77:J118)","v":-5723946.8000000007},{"$f":"SUM(K77:K118)","v":725476.41},{"$f":"SUM(L77:L118)","v":-130888466.09999995},{"$f":"SUM(M77:M118)","v":129436720.77000001}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D120+E120+F120","v":0},null,null,null,null,{"$f":"I120+J120+K120","v":0},{"$f":"G120+L120","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D121+E121+F121","v":0},null,null,null,null,{"$f":"I121+J121+K121","v":0},{"$f":"G121+L121","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D119:D121)","v":249664066.95000005},{"$f":"SUM(E119:E121)","v":11394980.870000007},{"$f":"SUM(F119:F121)","v":-733860.94999999413},{"$f":"SUM(G119:G121)","v":260325186.87},null,{"$f":"SUM(I119:I121)","v":-125889995.70999999},{"$f":"SUM(J119:J121)","v":-5723946.8000000007},{"$f":"SUM(K119:K121)","v":725476.41},{"$f":"SUM(L119:L121)","v":-130888466.09999995},{"$f":"SUM(M119:M121)","v":129436720.77000001}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J122+J123","v":-5723946.8000000007}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[47,null,"Deferred Revenue",null,null,null,null,null,"Deferred Revenue",null,-738438.14]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J124-K127-K128+K129","v":-6462384.9400000004}]
[]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2017]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Capital Contributions Paid",{"$f":"G77","v":0},null,null,{"$f":"D137+E137+F137","v":0},null,{"$f":"L77","v":0},null,null,{"$f":"I137+J137+K137","v":0},{"$f":"G137+L137","v":0}]
[12,1611,"Computer Software (Formally known as Account 1925)",3754791.28,710895.68999999948,null,{"$f":"D138+E138+F138","v":4465686.9699999988},null,-3288465.14,-299691.56,null,{"$f":"I138+J138+K138","v":-3588156.7},{"$f":"G138+L138","v":877530.26999999862}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",1604396.55,null,null,{"$f":"D139+E139+F139","v":1604396.55},null,-1039458.5599999999,-57098.95,null,{"$f":"I139+J139+K139","v":-1096557.51},{"$f":"G139+L139","v":507839.04000000004}]
["N/A",1805,"Land",507272.79000000004,null,null,{"$f":"D140+E140+F140","v":507272.79000000004},null,0,null,null,{"$f":"I140+J140+K140","v":0},{"$f":"G140+L140","v":507272.79000000004}]
[47,1808,"Buildings",111638.13,null,null,{"$f":"D141+E141+F141","v":111638.13},null,-111638.13,0,null,{"$f":"I141+J141+K141","v":-111638.13},{"$f":"G141+L141","v":0}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",6652803.3500000006,56952.25,null,6709755.6000000006,null,-1877548.5299999998,-164060.15,null,-2041608.6799999997,4668146.9200000009]
[47,1820,"Distribution Station Equipment <50 kV",6867625.7000000002,237779.78000000026,null,7105405.4800000004,null,-3346171.5399999996,-145655.65,null,-3491827.1899999995,3613578.290000001]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",50015121.110000007,2255688.0199999949,-89271.999999991618,52181537.13000001,null,-26105013.670000002,-587412.94999999995,53099,-26639327.620000001,25542209.510000009]
[47,1835,"Overhead Conductors & Devices",34575301.269999996,2148697.1400000029,-29733.000000002328,36694265.409999996,null,-12138834.729999999,-643862.91,14866,-12767831.639999999,23926433.769999996]
[47,1840,"Underground Conduit",12338449,875650.38000000268,null,13214099.380000003,null,-2930988.14,-229402.78,null,-3160390.92,10053708.460000003]
[47,1845,"Underground Conductors & Devices",77412748.719999999,2817638.5899999933,null,80230387.309999987,null,-43068687.289999999,-1538513.99,null,-44607201.280000001,35623186.029999986]
[47,1850,"Line Transformers",42126350.18,1904619.7500000056,-392980.20000000857,43637989.729999997,null,-23435487.919999998,-893251.56,331284,-23997455.479999997,19640534.25]
[47,1855,"Services (Overhead & Underground)",8465324.3600000013,1340226.2799999993,-11588,9793962.6400000006,null,-2131202.2400000002,-365416.88,5794,-2490825.12,7303137.5200000005]
[47,1860,"Meters",4049413.5800000015,589720.64999999991,-172476.10000000009,4466658.1300000008,null,-1595668.85,-246291.72,70228,-1771732.57,2694925.5600000005]
[47,1860,"Meters (Smart Meters)",6309279.3699999992,349554.66,439.87000000028638,6659273.8999999994,null,-2294632.89,-435062.34,null,-2729695.23,3929578.6699999995]
[47,1875,"Street Lighting and Signal Systems",21835.21,null,null,21835.21,null,-9766.4800000000014,-873.4,null,{"$f":"I154+J154+K154","v":-10639.880000000001},{"$f":"G154+L154","v":11195.329999999998}]
["N/A",1905,"Land",508969.83,null,null,508969.83,null,0,null,null,0,508969.83]
[47,1908,"Buildings & Fixtures",17251915.84,403007.02000000328,null,17654922.860000003,null,-3527040.6500000004,-295155.83,null,-3822196.4800000004,13832726.380000003]
[13,1910,"Leasehold Improvements",120252.32,null,null,120252.32,null,-120252.32,0,null,-120252.32,0]
[8,1915,"Office Furniture & Equipment (10 years)",1723808.17,23457.23000000012,-5394.5999999999985,1741870.8,null,-1239406.68,-96265.68,3820.55,-1331851.8099999998,410018.99000000022]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",1257769.3,null,null,1257769.3,null,-1257769.3,null,null,-1257769.3,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",320323.46000000002,null,null,320323.46000000002,null,-320323.46000000002,null,null,-320323.46000000002,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",2969018.2600000007,332121.28000000009,null,3301139.540000001,null,-2260767.2799999998,-309624.90000000002,null,-2570392.1799999997,730747.36000000127]
[10,1930,"Transportation Equipment",9074201.7100000009,876512.72000000032,-284324.68000000122,9666389.75,null,-4272838.6100000003,-476592.93,284324.68,-4465106.8600000003,5201282.8899999997]
[8,1935,"Stores Equipment",323278.88,null,null,323278.88,null,-233750.34999999998,-14110.79,null,-247861.13999999998,75417.74000000002]
[8,1940,"Tools, Shop & Garage Equipment",2200663.1199999996,92558.700000000186,-3544,2289677.8199999998,null,-1762896.48,-79353,1093.3,-1841156.18,448521.6399999999]
[8,1945,"Measurement & Testing Equipment",204006.18,null,null,204006.18,null,-203568.6,0,null,-203568.6,437.57999999998719]
[8,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communications Equipment",1442918.6099999999,-82063.639999999898,null,1360854.97,null,-316221.2,-59588.47,null,-375809.67000000004,985045.29999999993]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",72951.31,null,null,72951.31,null,-72951.31,0,null,-72951.31,0]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisor Equipment",128960.64,null,null,128960.64,null,-128960.64,0,null,-128960.64,0]
[47,1985,"Miscellaneous Fixed Assets",0,null,null,0,null,0,null,null,0,0]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",0,null,null,0,null,0,null,null,0,0]
[47,2440,"Deferred Revenue5",-32086201.360000003,-2471483.83,null,-34557685.190000005,null,8201844.8900000006,824191,null,9026035.8900000006,-25531649.300000004]
[null,null,null,null,null,null,0,null,0,null,null,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D137:D178)","v":260325186.87},{"$f":"SUM(E137:E178)","v":12461532.670000004},{"$f":"SUM(F137:F178)","v":-988872.71000000346},{"$f":"SUM(G137:G178)","v":271797846.83000004},null,{"$f":"SUM(I137:I178)","v":-130888466.09999995},{"$f":"SUM(J137:J178)","v":-6113095.4399999995},{"$f":"SUM(K137:K178)","v":764509.53},{"$f":"SUM(L137:L178)","v":-136237052.00999999},{"$f":"SUM(M137:M178)","v":135560794.82000002}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D180+E180+F180","v":0},null,null,null,null,{"$f":"I180+J180+K180","v":0},{"$f":"G180+L180","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D181+E181+F181","v":0},null,null,null,null,{"$f":"I181+J181+K181","v":0},{"$f":"G181+L181","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D179:D181)","v":260325186.87},{"$f":"SUM(E179:E181)","v":12461532.670000004},{"$f":"SUM(F179:F181)","v":-988872.71000000346},{"$f":"SUM(G179:G181)","v":271797846.83000004},null,{"$f":"SUM(I179:I181)","v":-130888466.09999995},{"$f":"SUM(J179:J181)","v":-6113095.4399999995},{"$f":"SUM(K179:K181)","v":764509.53},{"$f":"SUM(L179:L181)","v":-136237052.00999999},{"$f":"SUM(M179:M181)","v":135560794.82000002}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J182+J183","v":-6113095.4399999995}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[47,null,"Deferred Revenue",null,null,null,null,null,"Deferred Revenue",null,-824191]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J184-K187-K188+K189","v":-6937286.4399999995}]
[]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2018]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Capital Contributions Paid",{"$f":"G137","v":0},null,null,{"$f":"D197+E197+F197","v":0},null,{"$f":"L137","v":0},null,null,{"$f":"I197+J197+K197","v":0},{"$f":"G197+L197","v":0}]
[12,1611,"Computer Software (Formally known as Account 1925)",4465686.9699999988,288890.79000000004,null,{"$f":"D198+E198+F198","v":4754577.7599999988},null,-3588156.7,-427954.85,null,{"$f":"I198+J198+K198","v":-4016111.5500000003},{"$f":"G198+L198","v":738466.20999999857}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",1604396.55,null,null,{"$f":"D199+E199+F199","v":1604396.55},null,-1096557.51,-57099.08,null,{"$f":"I199+J199+K199","v":-1153656.5900000001},{"$f":"G199+L199","v":450739.95999999996}]
["N/A",1805,"Land",507272.79000000004,null,null,{"$f":"D200+E200+F200","v":507272.79000000004},null,0,null,null,{"$f":"I200+J200+K200","v":0},{"$f":"G200+L200","v":507272.79000000004}]
[47,1808,"Buildings",111638.13,null,null,{"$f":"D201+E201+F201","v":111638.13},null,-111638.13,null,null,{"$f":"I201+J201+K201","v":-111638.13},{"$f":"G201+L201","v":0}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",6709755.6000000006,135288.25000000012,null,6845043.8500000006,null,-2041608.6799999997,-167567.32,null,-2209175.9999999995,4635867.8500000015]
[47,1820,"Distribution Station Equipment <50 kV",7105405.4800000004,14520.779999999329,-150005,6969921.2599999998,null,-3491827.1899999995,-143385.79999999999,150005,-3485207.9899999993,3484713.2700000005]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",52181537.13000001,2347019.5899999994,-362658.63000000594,54165898.090000004,null,-26639327.620000001,-631854.32999999996,326088.37,-26945093.579999998,27220804.510000005]
[47,1835,"Overhead Conductors & Devices",36694265.409999996,2350168.6999999969,null,39044434.109999992,null,-12767831.639999999,-674418.31,null,-13442249.949999999,25602184.159999993]
[47,1840,"Underground Conduit",13214099.380000003,1056467.6699999981,null,14270567.050000001,null,-3160390.92,-248723.96,null,-3409114.88,10861452.170000002]
[47,1845,"Underground Conductors & Devices",80230387.309999987,2212265.1099999961,null,82442652.419999987,null,-44607201.280000001,-1596693.23,null,-46203894.509999998,36238757.909999989]
[47,1850,"Line Transformers",43637989.729999997,2042986.0099999965,-246128.51999999443,45434847.219999999,null,-23997455.479999997,-950899.47,246128.52000000002,-24702226.429999996,20732620.790000003]
[47,1855,"Services (Overhead & Underground)",9793962.6400000006,1316977.7599999998,null,11110940.4,null,-2490825.12,-418078,null,-2908903.12,8202037.2800000003]
[47,1860,"Meters",4466658.1300000008,634043.41999999981,422526.28999999922,5523227.8399999999,null,-1771732.57,-280773.81,99853.59,-1952652.79,3570575.05]
[47,1860,"Meters (Smart Meters)",6659273.8999999994,421436.98000000144,-573998.20000000019,6506712.6800000006,null,-2729695.23,-442003.68,4287.18,-3167411.73,3339300.9500000007]
[47,1875,"Street Lighting and Signal Systems",21835.21,null,null,21835.21,null,-10639.880000000001,-873.4,null,{"$f":"I214+J214+K214","v":-11513.28},{"$f":"G214+L214","v":10321.929999999998}]
["N/A",1905,"Land",508969.83,null,null,508969.83,null,0,null,null,0,508969.83]
[47,1908,"Buildings & Fixtures",17654922.860000003,1024864.2199999985,null,18679787.080000002,null,-3822196.4800000004,-310101.02999999997,null,-4132297.5100000002,14547489.570000002]
[13,1910,"Leasehold Improvements",120252.32,null,null,120252.32,null,-120252.32,null,null,-120252.32,0]
[8,1915,"Office Furniture & Equipment (10 years)",1741870.8,115088.22999999998,null,1856959.03,null,-1331851.8099999998,-96694.05,null,-1428545.8599999999,428413.17000000016]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",1257769.3,null,null,1257769.3,null,-1257769.3,null,null,-1257769.3,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",320323.46000000002,null,null,320323.46000000002,null,-320323.46000000002,null,null,-320323.46000000002,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",3301139.540000001,326559.0499999997,-3048.459999998915,3624650.1300000018,null,-2570392.1799999997,-300817.45,3048.46,-2868161.17,756488.96000000183]
[10,1930,"Transportation Equipment",9666389.75,518258.44999999995,-422514.91000000085,9762133.2899999991,null,-4465106.8600000003,-543224.05999999994,405173.77,-4603157.1500000004,5158976.1399999987]
[8,1935,"Stores Equipment",323278.88,5215.4199999999837,null,328494.3,null,-247861.13999999998,-14321.87,null,-262183.01,66311.289999999979]
[8,1940,"Tools, Shop & Garage Equipment",2289677.8199999998,66031.790000000037,null,2355709.61,null,-1841156.18,-81856.56,null,-1923012.74,432696.86999999988]
[8,1945,"Measurement & Testing Equipment",204006.18,null,null,204006.18,null,-203568.6,null,null,-203568.6,437.57999999998719]
[8,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communications Equipment",1360854.97,109825.5,null,1470680.47,null,-375809.67000000004,-62398.63,null,-438208.30000000005,1032472.1699999999]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",72951.31,null,null,72951.31,null,-72951.31,null,null,-72951.31,0]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisor Equipment",128960.64,null,null,128960.64,null,-128960.64,null,null,-128960.64,0]
[47,1985,"Miscellaneous Fixed Assets",0,null,null,0,null,0,null,null,0,0]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",0,null,null,0,null,0,null,null,0,0]
[47,2440,"Deferred Revenue5",-34557685.190000005,-2538034.1600000025,null,-37095719.350000009,null,9026035.8900000006,894004,null,9920039.8900000006,-27175679.460000008]
[null,null,null,null,null,null,0,null,null,null,null,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D197:D238)","v":271797846.83000004},{"$f":"SUM(E197:E238)","v":12447873.559999982},{"$f":"SUM(F197:F238)","v":-1335827.4300000011},{"$f":"SUM(G197:G238)","v":282909892.95999992},null,{"$f":"SUM(I197:I238)","v":-136237052.00999999},{"$f":"SUM(J197:J238)","v":-6555734.8899999987},{"$f":"SUM(K197:K238)","v":1234584.8900000001},{"$f":"SUM(L197:L238)","v":-141558202.00999999},{"$f":"SUM(M197:M238)","v":141351690.94999996}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D240+E240+F240","v":0},null,null,null,null,{"$f":"I240+J240+K240","v":0},{"$f":"G240+L240","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D241+E241+F241","v":0},null,null,null,null,{"$f":"I241+J241+K241","v":0},{"$f":"G241+L241","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D239:D241)","v":271797846.83000004},{"$f":"SUM(E239:E241)","v":12447873.559999982},{"$f":"SUM(F239:F241)","v":-1335827.4300000011},{"$f":"SUM(G239:G241)","v":282909892.95999992},null,{"$f":"SUM(I239:I241)","v":-136237052.00999999},{"$f":"SUM(J239:J241)","v":-6555734.8899999987},{"$f":"SUM(K239:K241)","v":1234584.8900000001},{"$f":"SUM(L239:L241)","v":-141558202.00999999},{"$f":"SUM(M239:M241)","v":141351690.94999996}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J242+J243","v":-6555734.8899999987}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[47,null,"Deferred Revenue",null,null,null,null,null,"Deferred Revenue",null,-894004]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J244-K247-K248+K249","v":-7449738.8899999987}]
[]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2019]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Capital Contributions Paid",{"$f":"G197","v":0},null,null,{"$f":"D257+E257+F257","v":0},null,{"$f":"L197","v":0},null,null,{"$f":"I257+J257+K257","v":0},{"$f":"G257+L257","v":0}]
[12,1611,"Computer Software (Formally known as Account 1925)",4754577.7599999988,361772.66999999993,null,{"$f":"D258+E258+F258","v":5116350.4299999988},null,-4016111.5500000003,-428996.91000000015,null,{"$f":"I258+J258+K258","v":-4445108.4600000009},{"$f":"G258+L258","v":671241.96999999788}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",1604396.55,null,null,{"$f":"D259+E259+F259","v":1604396.55},null,-1153656.5900000001,-57098.949999999953,null,{"$f":"I259+J259+K259","v":-1210755.54},{"$f":"G259+L259","v":393641.01}]
["N/A",1805,"Land",507272.79000000004,null,null,{"$f":"D260+E260+F260","v":507272.79000000004},null,0,null,null,{"$f":"I260+J260+K260","v":0},{"$f":"G260+L260","v":507272.79000000004}]
[47,1808,"Buildings",111638.13,null,null,{"$f":"D261+E261+F261","v":111638.13},null,-111638.13,null,null,{"$f":"I261+J261+K261","v":-111638.13},{"$f":"G261+L261","v":0}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",6845043.8500000006,199245.03000000003,null,7044288.8800000008,null,-2209175.9999999995,-171858.5499999999,null,-2381034.5499999993,4663254.3300000019]
[47,1820,"Distribution Station Equipment <50 kV",6969921.2599999998,149715.94,null,7119637.2000000002,null,-3485207.9899999993,-145210.63999999964,null,-3630418.629999999,3489218.5700000012]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",54165898.090000004,2012202.8400000038,-372296.41000000411,55805804.520000003,null,-26945093.579999998,-668209.94999999972,353566.54,-27259736.989999998,28546067.530000005]
[47,1835,"Overhead Conductors & Devices",39044434.109999992,1921374.4799999988,null,40965808.589999989,null,-13442249.949999999,-702253.54999999842,null,-14144503.499999998,26821305.089999989]
[47,1840,"Underground Conduit",14270567.050000001,460876.72000000108,46973.20000000071,14778416.970000003,null,-3409114.88,-264367.26,null,-3673482.1399999997,11104934.830000002]
[47,1845,"Underground Conductors & Devices",82442652.419999987,3450392.72,-77773.199999989476,85815271.939999998,null,-46203894.509999998,-1662137.6299999983,30800,-47835232.139999993,37980039.800000004]
[47,1850,"Line Transformers",45434847.219999999,2722710.8099999982,-209625,47947933.029999994,null,-24702226.429999996,-1021843.2000000012,187447.88,-25536621.75,22411311.279999994]
[47,1855,"Services (Overhead & Underground)",11110940.4,1668143.2600000005,null,12779083.66,null,-2908903.12,-477780.43000000017,null,-3386683.5500000003,9392400.1099999994]
[47,1860,"Meters",5523227.8399999999,597679.54000000027,-95866.129999998258,6025041.2500000019,null,-1952652.79,-312815.67000000004,80663.41,-2184805.0499999998,3840236.200000002]
[47,1860,"Meters (Smart Meters)",6506712.6800000006,273165.01999999944,-28435.560000000405,6751442.1399999997,null,-3167411.73,-457235.5399999998,10135.219999999999,-3614512.0499999993,3136930.0900000003]
[47,1875,"Street Lighting and Signal Systems",21835.21,null,null,21835.21,null,-11513.28,-873.39999999999964,null,{"$f":"I274+J274+K274","v":-12386.68},{"$f":"G274+L274","v":9448.5299999999988}]
["N/A",1905,"Land",508969.83,null,null,508969.83,null,0,null,null,0,508969.83]
[47,1908,"Buildings & Fixtures",18679787.080000002,2037896,null,20717683.080000002,null,-4132297.5100000002,-316399.12000000029,null,-4448696.6300000008,16268986.450000001]
[13,1910,"Leasehold Improvements",120252.32,null,null,120252.32,null,-120252.32,null,null,-120252.32,0]
[8,1915,"Office Furniture & Equipment (10 years)",1856959.03,84703.510000000009,null,1941662.54,null,-1428545.8599999999,-86979.679999999935,null,-1515525.5399999998,426137.00000000023]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",1257769.3,null,null,1257769.3,null,-1257769.3,null,null,-1257769.3,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",320323.46000000002,null,null,320323.46000000002,null,-320323.46000000002,null,null,-320323.46000000002,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",3624650.1300000018,193148.85000000056,null,3817798.9800000023,null,-2868161.17,-293812.30000000086,null,-3161973.4700000007,655825.51000000164]
[10,1930,"Transportation Equipment",9762133.2899999991,599766.08999999985,-40521.31,10321378.069999998,null,-4603157.1500000004,-576532.18000000017,40521.31,-5139168.0200000005,5182210.049999998]
[8,1935,"Stores Equipment",328494.3,null,null,328494.3,null,-262183.01,-14027.649999999965,null,-276210.65999999997,52283.640000000014]
[8,1940,"Tools, Shop & Garage Equipment",2355709.61,91840.529999999795,null,2447550.1399999997,null,-1923012.74,-83160.5,null,-2006173.24,441376.89999999967]
[8,1945,"Measurement & Testing Equipment",204006.18,null,null,204006.18,null,-203568.6,0,null,-203568.6,437.57999999998719]
[8,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communications Equipment",1470680.47,122558.92,null,1593239.39,null,-438208.30000000005,-77244.299999999988,null,-515452.60000000003,1077786.7899999998]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",72951.31,null,null,72951.31,null,-72951.31,null,null,-72951.31,0]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisor Equipment",128960.64,null,null,128960.64,null,-128960.64,null,null,-128960.64,0]
[47,1985,"Miscellaneous Fixed Assets",0,null,null,0,null,0,null,null,0,0]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",0,null,null,0,null,0,null,null,0,0]
[47,2440,"Deferred Revenue5",-37095719.350000009,-5462679.6099999975,null,-42558398.960000008,null,9920039.8900000006,1002764,null,10922803.890000001,-31635595.070000008]
[null,null,null,null,null,null,0,null,0,null,null,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D257:D298)","v":282909892.95999992},{"$f":"SUM(E257:E298)","v":11484513.32000001},{"$f":"SUM(F257:F298)","v":-777544.40999999153},{"$f":"SUM(G257:G298)","v":293616861.86999989},null,{"$f":"SUM(I257:I298)","v":-141558202.00999999},{"$f":"SUM(J257:J298)","v":-6816073.4099999974},{"$f":"SUM(K257:K298)","v":703134.35999999987},{"$f":"SUM(L257:L298)","v":-147671141.06},{"$f":"SUM(M257:M298)","v":145945720.81}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D300+E300+F300","v":0},null,null,null,null,{"$f":"I300+J300+K300","v":0},{"$f":"G300+L300","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D301+E301+F301","v":0},null,null,null,null,{"$f":"I301+J301+K301","v":0},{"$f":"G301+L301","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D299:D301)","v":282909892.95999992},{"$f":"SUM(E299:E301)","v":11484513.32000001},{"$f":"SUM(F299:F301)","v":-777544.40999999153},{"$f":"SUM(G299:G301)","v":293616861.86999989},null,{"$f":"SUM(I299:I301)","v":-141558202.00999999},{"$f":"SUM(J299:J301)","v":-6816073.4099999974},{"$f":"SUM(K299:K301)","v":703134.35999999987},{"$f":"SUM(L299:L301)","v":-147671141.06},{"$f":"SUM(M299:M301)","v":145945720.81}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J302+J303","v":-6816073.4099999974}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[47,null,"Deferred Revenue",null,null,null,null,null,"Deferred Revenue",null,-1002764]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J304-K307-K308+K309","v":-7818837.4099999974}]
[]
[null,null,null,null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2020]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Capital Contributions Paid",{"$f":"G257","v":0},null,null,{"$f":"D317+E317+F317","v":0},null,{"$f":"L257","v":0},null,null,{"$f":"I317+J317+K317","v":0},{"$f":"G317+L317","v":0}]
[12,1611,"Computer Software (Formally known as Account 1925)",5116350.4299999988,341000,null,{"$f":"D318+E318+F318","v":5457350.4299999988},null,-4445108.4600000009,-445326.42333333322,null,{"$f":"I318+J318+K318","v":-4890434.8833333338},{"$f":"G318+L318","v":566915.546666665}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",1604396.55,null,null,{"$f":"D319+E319+F319","v":1604396.55},null,-1210755.54,-57098.9516,null,{"$f":"I319+J319+K319","v":-1267854.4916000001},{"$f":"G319+L319","v":336542.05839999998}]
["N/A",1805,"Land",507272.79000000004,null,null,{"$f":"D320+E320+F320","v":507272.79000000004},null,0,null,null,{"$f":"I320+J320+K320","v":0},{"$f":"G320+L320","v":507272.79000000004}]
[47,1808,"Buildings",111638.13,null,null,{"$f":"D321+E321+F321","v":111638.13},null,-111638.13,null,null,{"$f":"I321+J321+K321","v":-111638.13},{"$f":"G321+L321","v":0}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",7044288.8800000008,null,null,7044288.8800000008,null,-2381034.5499999993,-174899.5801255556,null,-2555934.1301255547,4488354.7498744465]
[47,1820,"Distribution Station Equipment <50 kV",7119637.2000000002,75000,null,7194637.2000000002,null,-3630418.629999999,-146874.17003851442,null,-3777292.8000385133,3417344.3999614869]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",55805804.520000003,2273674.5300000003,null,58079479.050000004,null,-27259736.989999998,-707326.65696565202,null,-27967063.646965649,30112415.403034355]
[47,1835,"Overhead Conductors & Devices",40965808.589999989,2074044.4200000002,null,43039853.00999999,null,-14144503.499999998,-729106.21365622629,null,-14873609.713656224,28166243.296343766]
[47,1840,"Underground Conduit",14778416.970000003,2459942.25,null,17238359.220000003,null,-3673482.1399999997,-294045.17530399666,null,-3967527.3153039962,13270831.904696006]
[47,1845,"Underground Conductors & Devices",85815271.939999998,4444617.1399999997,null,90259889.079999998,null,-47835232.139999993,-1755909.2142158072,null,-49591141.354215801,40668747.725784197]
[47,1850,"Line Transformers",47947933.029999994,1430861.2399999998,-255000,49123794.269999996,null,-25536621.75,-1074419.6705643646,255000,-26356041.420564365,22767752.849435631]
[47,1855,"Services (Overhead & Underground)",12779083.66,1318898.54,null,14097982.199999999,null,-3386683.5500000003,-537521.26066666667,null,-3924204.8106666668,10173777.389333332]
[47,1860,"Meters",6025041.2500000019,528960,null,6554001.2500000019,null,-2184805.0499999998,-339461.38464120717,null,-2524266.4346412071,4029734.8153587948]
[47,1860,"Meters (Smart Meters)",6751442.1399999997,230000,null,6981442.1399999997,null,-3614512.0499999993,-471720.1707791806,null,-4086232.2207791801,2895209.9192208196]
[47,1875,"Street Lighting and Signal Systems",21835.21,null,null,21835.21,null,-12386.68,-873.4,null,{"$f":"I334+J334+K334","v":-13260.08},{"$f":"G334+L334","v":8575.1299999999992}]
["N/A",1905,"Land",508969.83,null,null,508969.83,null,0,null,null,0,508969.83]
[47,1908,"Buildings & Fixtures",20717683.080000002,1768100,null,22485783.080000002,null,-4448696.6300000008,-348268.68036666675,null,-4796965.3103666678,17688817.769633334]
[13,1910,"Leasehold Improvements",120252.32,null,null,120252.32,null,-120252.32,null,null,-120252.32,0]
[8,1915,"Office Furniture & Equipment (10 years)",1941662.54,94300,null,2035962.54,null,-1515525.5399999998,-87364.669999999984,null,-1602890.2099999997,433072.33000000031]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",1257769.3,null,null,1257769.3,null,-1257769.3,null,null,-1257769.3,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",320323.46000000002,null,null,320323.46000000002,null,-320323.46000000002,null,null,-320323.46000000002,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",3817798.9800000023,170100,null,3987898.9800000023,null,-3161973.4700000007,-271111.14000000007,null,-3433084.6100000008,554814.37000000151]
[10,1930,"Transportation Equipment",10321378.069999998,190000,-26853,10484525.069999998,null,-5139168.0200000005,-603743.76062499988,26853,-5716058.7806250006,4768466.2893749978]
[8,1935,"Stores Equipment",328494.3,null,null,328494.3,null,-276210.65999999997,-10927.140000000001,null,-287137.8,41356.5]
[8,1940,"Tools, Shop & Garage Equipment",2447550.1399999997,64700,null,2512250.1399999997,null,-2006173.24,-84740.749999999985,null,-2090913.99,421336.14999999967]
[8,1945,"Measurement & Testing Equipment",204006.18,null,null,204006.18,null,-203568.6,null,null,-203568.6,437.57999999998719]
[8,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communications Equipment",1593239.39,100000,null,1693239.39,null,-515452.60000000003,-83443.500000000015,null,-598896.10000000009,1094343.2899999998]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",72951.31,null,null,72951.31,null,-72951.31,null,null,-72951.31,0]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisor Equipment",128960.64,null,null,128960.64,null,-128960.64,null,null,-128960.64,0]
[47,1985,"Miscellaneous Fixed Assets",0,null,null,0,null,0,null,null,0,0]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",0,null,null,0,null,0,null,null,0,0]
[47,2440,"Deferred Revenue5",-42558398.960000008,-3854173.4,null,-46412572.360000007,null,10922803.890000001,1126809,null,12049612.890000001,-34362959.470000006]
[null,null,null,null,null,null,0,null,0,null,null,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D317:D358)","v":293616861.86999989},{"$f":"SUM(E317:E358)","v":13710024.720000001},{"$f":"SUM(F317:F358)","v":-281853},{"$f":"SUM(G317:G358)","v":307045033.58999985},null,{"$f":"SUM(I317:I358)","v":-147671141.06},{"$f":"SUM(J317:J358)","v":-7097372.9128821706},{"$f":"SUM(K317:K358)","v":281853},{"$f":"SUM(L317:L358)","v":-154486660.97288221},{"$f":"SUM(M317:M358)","v":152558372.61711785}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D360+E360+F360","v":0},null,null,null,null,{"$f":"I360+J360+K360","v":0},{"$f":"G360+L360","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D361+E361+F361","v":0},null,null,null,null,{"$f":"I361+J361+K361","v":0},{"$f":"G361+L361","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D359:D361)","v":293616861.86999989},{"$f":"SUM(E359:E361)","v":13710024.720000001},{"$f":"SUM(F359:F361)","v":-281853},{"$f":"SUM(G359:G361)","v":307045033.58999985},null,{"$f":"SUM(I359:I361)","v":-147671141.06},{"$f":"SUM(J359:J361)","v":-7097372.9128821706},{"$f":"SUM(K359:K361)","v":281853},{"$f":"SUM(L359:L361)","v":-154486660.97288221},{"$f":"SUM(M359:M361)","v":152558372.61711785}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J362+J363","v":-7097372.9128821706}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[47,null,"Deferred Revenue",null,null,null,null,null,"Deferred Revenue",null,-1126809]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J364-K367-K368+K369","v":-8224181.9128821706}]
[]
[null,null,"ORIGINAL APPLICATION",null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2021]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Capital Contributions Paid",{"$f":"G317","v":0},null,null,{"$f":"D377+E377+F377","v":0},null,{"$f":"L317","v":0},null,null,{"$f":"I377+J377+K377","v":0},{"$f":"G377+L377","v":0}]
[12,1611,"Computer Software (Formally known as Account 1925)",5457350.4299999988,274300,null,{"$f":"D378+E378+F378","v":5731650.4299999988},null,-4890434.8833333338,-237949.65000000002,null,{"$f":"I378+J378+K378","v":-5128384.5333333341},{"$f":"G378+L378","v":603265.89666666463}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",1604396.55,null,null,{"$f":"D379+E379+F379","v":1604396.55},null,-1267854.4916000001,-57098.9516,null,{"$f":"I379+J379+K379","v":-1324953.4432000001},{"$f":"G379+L379","v":279443.10679999995}]
["N/A",1805,"Land",507272.79000000004,null,null,{"$f":"D380+E380+F380","v":507272.79000000004},null,0,null,null,{"$f":"I380+J380+K380","v":0},{"$f":"G380+L380","v":507272.79000000004}]
[47,1808,"Buildings",111638.13,null,null,{"$f":"D381+E381+F381","v":111638.13},null,-111638.13,null,null,{"$f":"I381+J381+K381","v":-111638.13},{"$f":"G381+L381","v":0}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",7044288.8800000008,1699597.44,null,8743886.3200000003,null,-2555934.1301255547,-194617.32945888894,null,-2750551.4595844438,5993334.8604155565]
[47,1820,"Distribution Station Equipment <50 kV",7194637.2000000002,null,null,7194637.2000000002,null,-3777292.8000385133,-146874.17003851442,null,-3924166.9700770276,3270470.2299229726]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",58079479.050000004,3336537.1100000003,null,61416016.160000004,null,-27967063.646965649,-763324.9087823187,null,-28730388.555747967,32685627.604252037]
[47,1835,"Overhead Conductors & Devices",43039853.00999999,2045592.99,null,45085445.999999993,null,-14873609.713656224,-757946.49169251684,null,-15631556.205348741,29453889.794651251]
[47,1840,"Underground Conduit",17238359.220000003,2303906.6,null,19542265.820000004,null,-3967527.3153039962,-341683.66380399663,null,-4309210.9791079927,15233054.840892011]
[47,1845,"Underground Conductors & Devices",90259889.079999998,3101363.35,null,93361252.429999992,null,-49591141.354215801,-1866077.1379215557,null,-51457218.492137358,41904033.937862635]
[47,1850,"Line Transformers",49123794.269999996,1811566.79,-255000,50680361.059999995,null,-26356041.420564365,-1114106.8311478358,255000,-27215148.251712199,23465212.808287796]
[47,1855,"Services (Overhead & Underground)",14097982.199999999,1436460.89,null,15534443.09,null,-3924204.8106666668,-592628.44926666678,null,-4516833.2599333338,11017609.830066666]
[47,1860,"Meters",6554001.2500000019,267900,null,6821901.2500000019,null,-2524266.4346412071,-337282.86464120715,null,-2861549.2992824144,3960351.9507175875]
[47,1860,"Meters (Smart Meters)",6981442.1399999997,263750,null,7245192.1399999997,null,-4086232.2207791801,-488178.50411251385,null,-4574410.7248916943,2670781.4151083054]
[47,1875,"Street Lighting and Signal Systems",21835.21,null,null,21835.21,null,-13260.08,-873.4,null,{"$f":"I394+J394+K394","v":-14133.48},{"$f":"G394+L394","v":7701.73}]
["N/A",1905,"Land",508969.83,null,null,508969.83,null,0,null,null,0,508969.83]
[47,1908,"Buildings & Fixtures",22485783.080000002,235500,null,22721283.080000002,null,-4796965.3103666678,-381597.20203333342,null,-5178562.5124000013,17542720.567600001]
[13,1910,"Leasehold Improvements",120252.32,null,null,120252.32,null,-120252.32,null,null,-120252.32,0]
[8,1915,"Office Furniture & Equipment (10 years)",2035962.54,79100,null,2115062.54,null,-1602890.2099999997,-91573.3,null,-1694463.5099999998,420599.03000000026]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",1257769.3,null,null,1257769.3,null,-1257769.3,null,null,-1257769.3,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",320323.46000000002,null,null,320323.46000000002,null,-320323.46000000002,null,null,-320323.46000000002,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",3987898.9800000023,338780,null,4326678.9800000023,null,-3433084.6100000008,-272448.46000000002,null,-3705533.0700000008,621145.91000000155]
[10,1930,"Transportation Equipment",10484525.069999998,546000,-310057,10720468.069999998,null,-5716058.7806250006,-612960.47124999983,310057,-6018962.2518750001,4701505.8181249984]
[8,1935,"Stores Equipment",328494.3,null,null,328494.3,null,-287137.8,-9896.470000000003,null,-297034.27,31460.02999999997]
[8,1940,"Tools, Shop & Garage Equipment",2512250.1399999997,77300,null,2589550.1399999997,null,-2090913.99,-86467.129999999976,null,-2177381.12,412169.01999999955]
[8,1945,"Measurement & Testing Equipment",204006.18,null,null,204006.18,null,-203568.6,null,null,-203568.6,437.57999999998719]
[8,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communications Equipment",1693239.39,125000,null,1818239.39,null,-598896.10000000009,-89065.080000000016,null,-687961.18000000017,1130278.2099999997]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",72951.31,null,null,72951.31,null,-72951.31,null,null,-72951.31,0]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisor Equipment",128960.64,null,null,128960.64,null,-128960.64,null,null,-128960.64,0]
[47,1985,"Miscellaneous Fixed Assets",0,null,null,0,null,0,null,null,0,0]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",0,null,null,0,null,0,null,null,0,0]
[47,2440,"Deferred Revenue5",-46412572.360000007,-2583227.56,null,-48995799.920000009,null,12049612.890000001,1211588,null,13261200.890000001,-35734599.030000009]
[null,null,null,null,null,null,0,null,0,null,null,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D377:D418)","v":307045033.58999985},{"$f":"SUM(E377:E418)","v":15359427.610000001},{"$f":"SUM(F377:F418)","v":-565057},{"$f":"SUM(G377:G418)","v":321839404.19999987},null,{"$f":"SUM(I377:I418)","v":-154486660.97288221},{"$f":"SUM(J377:J418)","v":-7231062.4657493476},{"$f":"SUM(K377:K418)","v":565057},{"$f":"SUM(L377:L418)","v":-161152666.43863147},{"$f":"SUM(M377:M418)","v":160686737.76136854}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D420+E420+F420","v":0},null,null,null,null,{"$f":"I420+J420+K420","v":0},{"$f":"G420+L420","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D421+E421+F421","v":0},null,null,null,null,{"$f":"I421+J421+K421","v":0},{"$f":"G421+L421","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D419:D421)","v":307045033.58999985},{"$f":"SUM(E419:E421)","v":15359427.610000001},{"$f":"SUM(F419:F421)","v":-565057},{"$f":"SUM(G419:G421)","v":321839404.19999987},null,{"$f":"SUM(I419:I421)","v":-154486660.97288221},{"$f":"SUM(J419:J421)","v":-7231062.4657493476},{"$f":"SUM(K419:K421)","v":565057},{"$f":"SUM(L419:L421)","v":-161152666.43863147},{"$f":"SUM(M419:M421)","v":160686737.76136854}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J422+J423","v":-7231062.4657493476}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[47,null,"Deferred Revenue",null,null,null,null,null,"Deferred Revenue",null,-1211588]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J424-K427-K428+K429","v":-8442650.4657493476}]
[]
[null,null,"Revised for Settlement Proposal",null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2020]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Capital Contributions Paid",0,null,null,{"$f":"D437+E437+F437","v":0},null,0,null,null,{"$f":"I437+J437+K437","v":0},{"$f":"G437+L437","v":0}]
[12,1611,"Computer Software (Formally known as Account 1925)",5116350.4299999988,197497.18,null,{"$f":"D438+E438+F438","v":5313847.6099999985},null,-4445108.4600000009,-409039.00499999995,null,{"$f":"I438+J438+K438","v":-4854147.4650000008},{"$f":"G438+L438","v":459700.14499999769}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",1604396.55,null,null,{"$f":"D439+E439+F439","v":1604396.55},null,-1210755.54,-57098.9516,null,{"$f":"I439+J439+K439","v":-1267854.4916000001},{"$f":"G439+L439","v":336542.05839999998}]
["N/A",1805,"Land",507272.79000000004,null,null,{"$f":"D440+E440+F440","v":507272.79000000004},null,0,null,null,{"$f":"I440+J440+K440","v":0},{"$f":"G440+L440","v":507272.79000000004}]
[47,1808,"Buildings",111638.13,null,null,{"$f":"D441+E441+F441","v":111638.13},null,-111638.13,null,null,{"$f":"I441+J441+K441","v":-111638.13},{"$f":"G441+L441","v":0}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",7044288.8800000008,null,null,7044288.8800000008,null,-2381034.5499999993,-183498.08554222225,null,-2564532.6355422214,4479756.2444577795]
[47,1820,"Distribution Station Equipment <50 kV",7119637.2000000002,552851.55999999994,null,7672488.7599999998,null,-3630418.629999999,-146951.79770518109,null,-3777370.4277051799,3895118.3322948199]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",55805804.520000003,2170736.2899999996,-280012.59000000003,57696528.219999999,null,-27259736.989999998,-706276.93934898532,263757.76,-27702256.169348981,29994272.050651018]
[47,1835,"Overhead Conductors & Devices",40965808.589999989,2119862.6800000002,null,43085671.269999988,null,-14144503.499999998,-727295.49998955976,null,-14871798.999989558,28213872.27001043]
[47,1840,"Underground Conduit",14778416.970000003,1389154.5299999998,null,16167571.500000002,null,-3673482.1399999997,-279843.47750399663,null,-3953325.6175039965,12214245.882496005]
[47,1845,"Underground Conductors & Devices",85815271.939999998,3695644.5900000003,null,89510916.530000001,null,-47835232.139999993,-1749525.923858664,null,-49584758.063858658,39926158.466141343]
[47,1850,"Line Transformers",47947933.029999994,1854689.31,-254758.06,49547864.279999994,null,-25536621.75,-1081609.490022698,216721.85,-26401509.390022695,23146354.889977299]
[47,1855,"Services (Overhead & Underground)",12779083.66,1137050.0699999998,null,13916133.73,null,-3386683.5500000003,-533884.29126666673,null,-3920567.841266667,9995565.888733333]
[47,1860,"Meters",6025041.2500000019,270772.03000000003,-38585.81,6257227.4700000025,null,-2184805.0499999998,-333006.66839120717,29058.639999999999,-2488753.0783912069,3768474.3916087956]
[47,1860,"Meters (Smart Meters)",6751442.1399999997,363061.66000000003,-13814.8,7100689,null,-3614512.0499999993,-476155.55277918058,6022.48,-4084645.1227791798,3016043.8772208202]
[47,1875,"Street Lighting and Signal Systems",21835.21,null,null,21835.21,null,-12386.68,-873.4,null,-13260.08,8575.1299999999992]
["N/A",1905,"Land",508969.83,null,null,508969.83,null,0,null,null,0,508969.83]
[47,1908,"Buildings & Fixtures",20717683.080000002,1680090.1700000002,null,22397773.250000004,null,-4448696.6300000008,-347525.66886666673,null,-4796222.2988666678,17601550.951133337]
[13,1910,"Leasehold Improvements",120252.32,null,null,120252.32,null,-120252.32,null,null,-120252.32,0]
[8,1915,"Office Furniture & Equipment (10 years)",1941662.54,184015.73,null,2125678.27,null,-1515525.5399999998,-88483.774666666635,null,-1604009.3146666666,521668.95533333346]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",1257769.3,null,null,1257769.3,null,-1257769.3,null,null,-1257769.3,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",320323.46000000002,null,null,320323.46000000002,null,-320323.46000000002,null,null,-320323.46000000002,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",3817798.9800000023,173868.65,null,3991667.6300000022,null,-3161973.4700000007,-263619.81333333335,null,-3425593.2833333341,566074.34666666808]
[10,1930,"Transportation Equipment",10321378.069999998,113650,-199283,10235745.069999998,null,-5139168.0200000005,-601243.7899999998,199282.58,-5541129.2300000004,4694615.839999998]
[8,1935,"Stores Equipment",328494.3,null,null,328494.3,null,-276210.65999999997,-10943.880000000001,null,-287154.53999999998,41339.760000000009]
[8,1940,"Tools, Shop & Garage Equipment",2447550.1399999997,85085.29,null,2532635.4299999997,null,-2006173.24,-85585.092583333302,null,-2091758.3325833334,440877.09741666634]
[8,1945,"Measurement & Testing Equipment",204006.18,null,null,204006.18,null,-203568.6,null,null,-203568.6,437.57999999998719]
[8,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communications Equipment",1593239.39,292.26,null,1593531.65,null,-515452.60000000003,-80948.700000000026,null,-596401.30000000005,997130.34999999986]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",72951.31,null,null,72951.31,null,-72951.31,null,null,-72951.31,0]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisor Equipment",128960.64,null,null,128960.64,null,-128960.64,null,null,-128960.64,0]
[47,1985,"Miscellaneous Fixed Assets",0,null,null,0,null,0,null,null,0,0]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",0,null,null,0,null,0,null,null,0,0]
[47,2440,"Deferred Revenue5",-42558398.960000008,-2985967,null,-45544365.960000008,null,10922803.75,1115690.7883035042,null,12038494.538303504,-33505871.421696506]
[null,null,null,null,null,null,0,null,{"$f":"L418","v":0},null,null,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D437:D478)","v":293616861.86999989},{"$f":"SUM(E437:E478)","v":13002354.999999998},{"$f":"SUM(F437:F478)","v":-786454.26},{"$f":"SUM(G437:G478)","v":305832762.6099999},null,{"$f":"SUM(I437:I478)","v":-147671141.19999999},{"$f":"SUM(J437:J478)","v":-7047719.0141548589},{"$f":"SUM(K437:K478)","v":714843.30999999994},{"$f":"SUM(L437:L478)","v":-154004016.90415484},{"$f":"SUM(M437:M478)","v":151828745.70584512}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D480+E480+F480","v":0},null,null,null,null,{"$f":"I480+J480+K480","v":0},{"$f":"G480+L480","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D481+E481+F481","v":0},null,null,null,null,{"$f":"I481+J481+K481","v":0},{"$f":"G481+L481","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D479:D481)","v":293616861.86999989},{"$f":"SUM(E479:E481)","v":13002354.999999998},{"$f":"SUM(F479:F481)","v":-786454.26},{"$f":"SUM(G479:G481)","v":305832762.6099999},null,{"$f":"SUM(I479:I481)","v":-147671141.19999999},{"$f":"SUM(J479:J481)","v":-7047719.0141548589},{"$f":"SUM(K479:K481)","v":714843.30999999994},{"$f":"SUM(L479:L481)","v":-154004016.90415484},{"$f":"SUM(M479:M481)","v":151828745.70584512}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J482+J483","v":-7047719.0141548589}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[47,null,"Deferred Revenue",null,null,null,null,null,"Deferred Revenue",null,{"$f":"-J477","v":-1115690.7883035042}]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J484-K487-K488+K489","v":-8163409.8024583627}]
[null,null,"Revised for Settlement Proposal",null,"Accounting Standard","MIFRS"]
[null,null,null,null,"Year ",2021]
[]
[null,null,null,"Cost",null,null,null,null,null,"Accumulated Depreciation"]
["CCA Class 2","OEB Account 3","Description 3","Opening Balance","Additions 4","Disposals 6","Closing Balance",null,"Opening Balance","Additions","Disposals 6","Closing Balance","Net Book Value"]
[null,1609,"Capital Contributions Paid",{"$f":"G437","v":0},null,null,{"$f":"D496+E496+F496","v":0},null,{"$f":"L437","v":0},null,null,{"$f":"I496+J496+K496","v":0},{"$f":"G496+L496","v":0}]
[12,1611,"Computer Software (Formally known as Account 1925)",{"$f":"G438","v":5313847.6099999985},274300,null,{"$f":"D497+E497+F497","v":5588147.6099999985},null,{"$f":"L438","v":-4854147.4650000008},-301073.71000000002,null,{"$f":"I497+J497+K497","v":-5155221.1750000007},{"$f":"G497+L497","v":432926.43499999773}]
["CEC",1612,"Land Rights (Formally known as Account 1906)",1604396.55,null,null,{"$f":"D498+E498+F498","v":1604396.55},null,-1267854.4916000001,-57098.9516,null,{"$f":"I498+J498+K498","v":-1324953.4432000001},{"$f":"G498+L498","v":279443.10679999995}]
["N/A",1805,"Land",507272.79000000004,null,null,{"$f":"D499+E499+F499","v":507272.79000000004},null,0,null,null,{"$f":"I499+J499+K499","v":0},{"$f":"G499+L499","v":507272.79000000004}]
[47,1808,"Buildings",111638.13,null,null,{"$f":"D500+E500+F500","v":111638.13},null,-111638.13,null,null,{"$f":"I500+J500+K500","v":-111638.13},{"$f":"G500+L500","v":0}]
[13,1810,"Leasehold Improvements",0,null,null,0,null,0,null,null,0,0]
[47,1815,"Transformer Station Equipment >50 kV",7044288.8800000008,1300000,null,8344288.8800000008,null,-2564532.6355422214,-207374.36873666671,null,-2771907.004278888,5572381.8757211128]
[47,1820,"Distribution Station Equipment <50 kV",7672488.7599999998,null,null,7672488.7599999998,null,-3777370.4277051799,-147029.42537184776,null,-3924399.8530770275,3748088.9069229723]
[47,1825,"Storage Battery Equipment",0,null,null,0,null,0,null,null,0,0]
[47,1830,"Poles, Towers & Fixtures",57696528.219999999,2757802.0699999994,null,60454330.289999999,null,-27702256.169348981,-749501.67248231883,null,-28451757.8418313,32002572.448168699]
[47,1835,"Overhead Conductors & Devices",43085671.269999988,1959231.8599999999,null,45044903.129999988,null,-14871798.999989558,-755571.60877585004,null,-15627370.608765408,29417532.521234579]
[47,1840,"Underground Conduit",16167571.500000002,732215.58000000007,null,16899787.080000002,null,-3953325.6175039965,-297563.35800399666,null,-4250888.9755079933,12648898.104492009]
[47,1845,"Underground Conductors & Devices",89510916.530000001,3289366.4699999997,null,92800283,null,-49584758.063858658,-1855808.2218263173,null,-51440566.285684973,41359716.714315027]
[47,1850,"Line Transformers",49547864.279999994,1435086.29,-255000,50727950.569999993,null,-26401509.390022695,-1110702.0029811691,255000,-27257211.393003866,23470739.176996127]
[47,1855,"Services (Overhead & Underground)",13916133.73,1381742.5899999999,null,15297876.32,null,-3920567.841266667,-584260.14446666674,null,-4504827.985733334,10793048.334266666]
[47,1860,"Meters",6257227.4700000025,1604876,null,7862103.4700000025,null,-2488753.0783912069,-355892.39814120717,null,-2844645.4765324141,5017457.993467588]
[47,1860,"Meters (Smart Meters)",7100689,263750,null,7364439,null,-4084645.1227791798,-495490.8041125139,null,-4580135.9268916938,2784303.0731083062]
[47,1875,"Street Lighting and Signal Systems",21835.21,null,null,21835.21,null,-13260.08,-873.4,null,-14133.48,7701.73]
["N/A",1905,"Land",508969.83,null,null,508969.83,null,0,null,null,0,508969.83]
[47,1908,"Buildings & Fixtures",22397773.250000004,235500,null,22633273.250000004,null,-4796222.2988666678,-380111.17903333338,null,-5176333.4779000012,17456939.772100002]
[13,1910,"Leasehold Improvements",120252.32,null,null,120252.32,null,-120252.32,null,null,-120252.32,0]
[8,1915,"Office Furniture & Equipment (10 years)",2125678.27,79100,null,2204778.27,null,-1604009.3146666666,-100544.87300000001,null,-1704554.1876666665,500224.08233333356]
[8,1915,"Office Furniture & Equipment (5 years)",0,null,null,0,null,0,null,null,0,0]
[10,1920,"Computer Equipment - Hardware",1257769.3,null,null,1257769.3,null,-1257769.3,null,null,-1257769.3,0]
[45,1920,"Computer Equip.-Hardware(Post Mar. 22/04)",320323.46000000002,null,null,320323.46000000002,null,-320323.46000000002,null,null,-320323.46000000002,0]
[50,1920,"Computer Equip.-Hardware(Post Mar. 19/07)",3991667.6300000022,338780,null,4330447.6300000027,null,-3425593.2833333341,-274833.29666666669,null,-3700426.580000001,630021.05000000168]
[10,1930,"Transportation Equipment",10235745.069999998,546000,-310057,10471688.069999998,null,-5541129.2300000004,-606799.55666666653,310057,-5837871.7866666671,4633816.2833333313]
[8,1935,"Stores Equipment",328494.3,null,null,328494.3,null,-287154.53999999998,-9896.470000000003,null,-297051.01,31443.289999999979]
[8,1940,"Tools, Shop & Garage Equipment",2532635.4299999997,77300,null,2609935.4299999997,null,-2091758.3325833334,-88505.636999999973,null,-2180263.9695833335,429671.46041666623]
[8,1945,"Measurement & Testing Equipment",204006.18,null,null,204006.18,null,-203568.6,null,null,-203568.6,437.57999999998719]
[8,1950,"Power Operated Equipment",0,null,null,0,null,0,null,null,0,0]
[8,1955,"Communications Equipment",1593531.65,125000,null,1718531.65,null,-596401.30000000005,-84079.693000000014,null,-680480.99300000002,1038050.6569999999]
[8,1955,"Communication Equipment (Smart Meters)",0,null,null,0,null,0,null,null,0,0]
[8,1960,"Miscellaneous Equipment ",72951.31,null,null,72951.31,null,-72951.31,null,null,-72951.31,0]
[47,1970,"Load Management Controls Customer Premises",0,null,null,0,null,0,null,null,0,0]
[47,1975,"Load Management Controls Utility Premises",0,null,null,0,null,0,null,null,0,0]
[47,1980,"System Supervisor Equipment",128960.64,null,null,128960.64,null,-128960.64,null,null,-128960.64,0]
[47,1985,"Miscellaneous Fixed Assets",0,null,null,0,null,0,null,null,0,0]
[47,1990,"Other Tangible Property",0,null,null,0,null,0,null,null,0,0]
[47,1995,"Contributions & Grants",0,null,null,0,null,0,null,null,0,0]
[47,2440,"Deferred Revenue5",-45544365.960000008,-3600000.55,null,-49144366.510000005,null,12038494.538303504,1203736.8150308856,null,13242231.35333439,-35902135.156665616]
[null,null,null,null,null,null,0,null,0,null,null,0,0]
[null,null,"Sub-Total",{"$f":"SUM(D496:D537)","v":305832762.6099999},{"$f":"SUM(E496:E537)","v":12800050.309999999},{"$f":"SUM(F496:F537)","v":-565057},{"$f":"SUM(G496:G537)","v":318067755.9199999},null,{"$f":"SUM(I496:I537)","v":-154004016.90415484},{"$f":"SUM(J496:J537)","v":-7259273.9568343349},{"$f":"SUM(K496:K537)","v":565057},{"$f":"SUM(L496:L537)","v":-160698233.86098909},{"$f":"SUM(M496:M537)","v":157369522.05901083}]
[null,null,"Less Socialized Renewable Energy Generation Investments (input as negative)",null,null,null,{"$f":"D539+E539+F539","v":0},null,null,null,null,{"$f":"I539+J539+K539","v":0},{"$f":"G539+L539","v":0}]
[null,null,"Less Other Non Rate-Regulated Utility Assets (input as negative)",null,null,null,{"$f":"D540+E540+F540","v":0},null,null,null,null,{"$f":"I540+J540+K540","v":0},{"$f":"G540+L540","v":0}]
[null,null,"Total PP&E",{"$f":"SUM(D538:D540)","v":305832762.6099999},{"$f":"SUM(E538:E540)","v":12800050.309999999},{"$f":"SUM(F538:F540)","v":-565057},{"$f":"SUM(G538:G540)","v":318067755.9199999},null,{"$f":"SUM(I538:I540)","v":-154004016.90415484},{"$f":"SUM(J538:J540)","v":-7259273.9568343349},{"$f":"SUM(K538:K540)","v":565057},{"$f":"SUM(L538:L540)","v":-160698233.86098909},{"$f":"SUM(M538:M540)","v":157369522.05901083}]
[null,null,"Depreciation Expense adj. from gain or loss on the retirement of assets (pool of like assets), if applicable6"]
[null,null,"Total",null,null,null,null,null,null,{"$f":"J541+J542","v":-7259273.9568343349}]
[]
[null,null,null,null,null,null,null,null,"Less: Fully Allocated Depreciation"]
[10,null,"Transportation",null,null,null,null,null,"Transportation"]
[8,null,"Stores Equipment",null,null,null,null,null,"Stores Equipment"]
[47,null,"Deferred Revenue",null,null,null,null,null,"Deferred Revenue",null,-1203736.8150308901]
[null,null,null,null,null,null,null,null,"Net Depreciation",null,{"$f":"J543-K546-K547+K548","v":-8463010.7718652245}]
["Notes:"]
[]
[1,"Tables in the format outlined above covering all fixed asset accounts should be submitted for the Test Year, Bridge Year and all relevant historical years.  At a minimum , the applicant must provide data for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."]
[]
[]
[2,"The \"CCA Class\" for fixed assets should generally agree with the CCA Class used for tax purposes in Tax Returns. Fixed Assets sub-components may be used where the underlying asset components are classified under multiple CCA Classes for tax purposes. If an applicant uses any different classes from those shown in the table, an explanation should be provided. (also see note 3)."]
[]
[]
[3,"The table may need to be customized for a utility's asset categories or for any new asset accounts announced or authorized by the OEB."]
[]
[4,"The additions in column (E) must not include construction work in progress (CWIP)."]
[]
[5,"Effective on the date of IFRS adoption, customer contributions will no longer be recorded in Account 1995 Contributions & Grants, but will be recorded in Account 2440, Deferred Revenues.  "]
[]
[6,"The applicant must ensure that all asset disposals have been clearly identified in the Chapter 2 Appendices for all historic, bridge and test years.  Where a distributor for general financial reporting purposes under IFRS has accounted for the amount of gain or loss on the retirement of assets in a pool of like assets as a charge or credit to income, for reporting and rate application filings, the distributor shall reclassify such gains and losses as depreciation expense, and disclose the amount separately."]

{"sheet":"Appendix 2-BB Service Life  ","index":11,"n_rows":115,"n_cols":17,"rows_kept":115,"cut":false,"hidden":false,"merged":[[108,2,108,4],[108,6,108,7],[111,0,111,7],[105,2,105,4],[105,6,105,7],[106,2,106,4],[106,6,106,7],[107,2,107,4],[107,6,107,7],[102,2,102,4],[102,6,102,7],[103,2,103,4],[103,6,103,7],[104,2,104,4],[104,6,104,7],[100,1,101,1],[100,2,101,2],[100,3,100,4],[100,6,100,7],[101,3,101,4],[101,6,101,7],[96,1,99,1],[96,2,99,2],[96,3,96,4],[96,6,96,7],[97,3,97,4],[97,6,97,7],[98,3,98,4],[98,6,98,7],[99,3,99,4],[99,6,99,7],[94,1,95,1],[94,2,95,2],[94,3,94,4],[94,6,94,7],[95,3,95,4],[95,6,95,7],[90,1,93,1],[90,2,93,2],[90,3,90,4],[90,6,90,7],[91,3,91,4],[91,6,91,7],[92,3,92,4],[92,6,92,7],[93,3,93,4],[93,6,93,7],[88,2,88,4],[88,6,88,7],[89,2,89,4],[89,5,89,7],[82,13,82,14],[82,15,82,16],[83,2,83,4],[84,2,84,4],[84,6,84,7],[82,10,83,10],[82,11,82,12],[85,6,85,7],[86,3,86,4],[80,0,80,7],[82,2,82,4],[82,5,83,7],[82,9,83,9],[86,6,86,7],[87,3,87,4],[87,6,87,7],[77,2,77,4],[68,2,68,4],[69,2,69,4],[70,1,71,1],[70,2,71,2],[70,3,70,4],[71,3,71,4],[85,1,87,1],[85,2,87,2],[85,3,85,4],[67,2,67,4],[56,2,56,4],[57,0,76,0],[57,2,57,4],[58,2,58,4],[59,2,59,4],[60,2,60,4],[62,2,62,4],[63,2,63,4],[72,2,72,4],[73,2,73,4],[74,2,74,4],[75,2,75,4],[76,2,76,4],[34,0,56,0],[34,1,36,1],[34,2,36,2],[34,3,34,4],[35,3,35,4],[50,2,50,4],[51,2,51,4],[52,2,52,4],[53,2,53,4],[54,2,54,4],[55,2,55,4],[64,2,64,4],[65,1,66,1],[65,2,66,2],[65,3,65,4],[66,3,66,4],[42,1,44,1],[42,2,44,2],[42,3,42,4],[43,3,43,4],[44,3,44,4],[47,1,48,1],[47,3,47,4],[48,3,48,4],[61,2,61,4],[19,1,21,1],[19,2,21,2],[19,3,19,4],[20,3,21,3],[22,1,24,1],[22,2,24,2],[22,3,22,4],[23,3,24,3],[33,2,33,4],[16,2,18,2],[16,3,16,4],[17,3,18,3],[25,2,25,4],[26,2,26,4],[27,2,27,4],[28,2,28,4],[29,2,29,4],[31,2,31,4],[30,2,30,4],[114,1,114,2],[0,15,0,16],[1,15,1,16],[2,15,2,16],[3,15,3,16],[4,15,4,16],[6,15,6,16],[14,11,14,12],[14,13,14,14],[32,2,32,4],[14,2,14,4],[14,5,14,7],[14,9,15,9],[14,10,15,10],[8,0,8,16],[9,0,9,16],[10,0,10,16],[14,15,14,16],[15,2,15,4],[36,3,36,4],[40,2,40,4],[41,2,41,4],[16,0,33,0],[16,1,18,1],[37,1,39,1],[37,2,39,2],[37,3,37,4],[38,3,38,4],[39,3,39,4],[45,1,46,1],[45,3,45,4],[46,3,46,4],[49,2,49,4]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,{"$f":"'LDC Info'!E16","v":"EB-2020-0040"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,4]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",null,8]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",null,1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:",null,"2020-08-31"]
[]
["Appendix 2-BB"]
["Service Life Comparison"]
["Table F-1 from Kinetrics Report1"]
[]
[]
[]
[null,null,"Asset Details",null,null,"Useful Life",null,null,null,"USoA Account Number","USoA Account Description","Current",null,"Proposed",null,"Outside Range of Min, Max TUL?"]
["Parent*","#","Category| Component | Type",null,null,"MIN UL","TUL","MAX UL",null,null,null,"Years","Rate","Years","Rate","Below Min TUL","Above Max TUL"]
["OH",1,"Fully Dressed Wood Poles","Overall",null,35,45,75,null,1830,"Fully Dressed Wood Poles",50,{"$f":"IF(ISERROR(1/L17), \"\", 1/L17)","v":0.02},50,{"$f":"IF(ISERROR(1/N17), \"\", 1/N17)","v":0.02},{"$f":"IF(ISBLANK(N17),\"\",IF(N17<F17,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N17),\"\",IF(N17>H17,\"Yes\",\"No\"))","v":"No"}]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,{"$f":"IF(ISERROR(1/L18), \"\", 1/L18)","v":""},null,{"$f":"IF(ISERROR(1/N18), \"\", 1/N18)","v":""},{"$f":"IF(ISBLANK(N18),\"\",IF(N18<F18,\"Yes\",\"No\"))","v":""},{"$f":"IF(ISBLANK(N18),\"\",IF(N18>H18,\"Yes\",\"No\"))","v":""}]
[null,null,null,null,"Steel",30,70,95,null,null,null,null,"",null,"","",""]
[null,2,"Fully Dressed Concrete Poles","Overall",null,50,60,80,null,1831,"Fully Dressed Concrete Poles",60,1.6666666666666666E-2,60,1.6666666666666666E-2,"No","No"]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,"",null,"","",""]
[null,null,null,null,"Steel",30,70,95,null,null,null,null,"",null,"","",""]
[null,3,"Fully Dressed Steel Poles","Overall",null,60,60,80,null,1831,"Fully Dressed Steel Poles",60,1.6666666666666666E-2,60,1.6666666666666666E-2,"No","No"]
[null,null,null,"Cross Arm","Wood",20,40,55,null,null,null,null,"",null,"","",""]
[null,null,null,null,"Steel",30,70,95,null,null,null,null,"",null,"","",""]
[null,4,"OH Line Switch",null,null,30,45,55,null,null,null,null,"",null,"","",""]
[null,5,"OH Line Switch Motor",null,null,15,25,25,null,1836,"OH Switch - complex (Motor & RTU)",15,6.6666666666666666E-2,15,6.6666666666666666E-2,"No","No"]
[null,6,"OH Line Switch RTU",null,null,15,20,20,null,1836,"OH Switch - complex (Motor & RTU)",15,6.6666666666666666E-2,15,6.6666666666666666E-2,"No","No"]
[null,7,"OH Integral Switches",null,null,35,45,60,null,null,null,null,"",null,"","",""]
[null,8,"OH Conductors",null,null,50,60,75,null,1835,"OH Conductors & non-complex switches",60,1.6666666666666666E-2,60,1.6666666666666666E-2,"No","No"]
[null,null,"OH Secondary Conductor",null,null,30,40,60,null,1837,"OH Secondary Conductor",30,{"$f":"IF(ISERROR(1/L31), \"\", 1/L31)","v":3.3333333333333333E-2},30,{"$f":"IF(ISERROR(1/N31), \"\", 1/N31)","v":3.3333333333333333E-2},{"$f":"IF(ISBLANK(N31),\"\",IF(N31<F31,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N31),\"\",IF(N31>H31,\"Yes\",\"No\"))","v":"No"}]
[null,9,"OH Transformers & Voltage Regulators",null,null,30,40,60,null,1850,"OH Transformer and Voltage Regulator",40,2.5000000000000001E-2,40,2.5000000000000001E-2,"No","No"]
[null,10,"OH Shunt Capacitor Banks",null,null,25,30,40,null,null,null,null,"",null,"","",""]
[null,11,"Reclosers",null,null,25,40,55,null,null,null,null,"",null,"","",""]
["TS & MS",12,"Power Transformers","Overall",null,30,45,60,null,1715,"Power Transformer",45,2.2222222222222223E-2,45,2.2222222222222223E-2,"No","No"]
[null,null,null,"Bushing",null,10,20,30,null,null,null,null,"",null,"","",""]
[null,null,null,"Tap Changer",null,20,30,60,null,null,null,null,"",null,"","",""]
[null,12,"MS Station - Power Transformers","Overall",null,30,45,60,null,1820,"Power Transformer",45,{"$f":"IF(ISERROR(1/L38), \"\", 1/L38)","v":2.2222222222222223E-2},45,{"$f":"IF(ISERROR(1/N38), \"\", 1/N38)","v":2.2222222222222223E-2},{"$f":"IF(ISBLANK(N38),\"\",IF(N38<F38,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N38),\"\",IF(N38>H38,\"Yes\",\"No\"))","v":"No"}]
[null,null,null,"Bushing",null,10,20,30,null,null,null,null,"",null,"","",""]
[null,null,null,"Tap Changer",null,20,30,60,null,null,null,null,"",null,"","",""]
[null,13,"Station Service Transformer",null,null,30,45,55,null,null,null,null,"",null,"","",""]
[null,14,"Station Grounding Transformer",null,null,30,40,40,null,null,null,null,"",null,"","",""]
[null,15,"Station DC System","Overall",null,10,20,30,null,1716,"Station DC System",10,0.1,10,0.1,"No","No"]
[null,null,null,"Battery Bank",null,10,15,15,null,null,null,null,"",null,"","",""]
[null,null,null,"Charger",null,20,20,30,null,null,null,null,"",null,"","",""]
[null,16,"TS Station Metal Clad Switchgear","Overall",null,30,40,60,null,1717,"TS Station Metal Clad Switchgear",40,{"$f":"IF(ISERROR(1/L46), \"\", 1/L46)","v":2.5000000000000001E-2},40,{"$f":"IF(ISERROR(1/N46), \"\", 1/N46)","v":2.5000000000000001E-2},{"$f":"IF(ISBLANK(N46),\"\",IF(N46<F46,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N46),\"\",IF(N46>H46,\"Yes\",\"No\"))","v":"No"}]
[null,null,null,"Removable Breaker",null,25,40,60,null,null,null,null,"",null,"","",""]
[null,16,"MS Station Metal Clad Switchgear","Overall",null,30,40,60,null,1821,"Station Metal Clad Switchgear",30,3.3333333333333333E-2,30,3.3333333333333333E-2,"No","No"]
[null,null,null,"Removable Breaker",null,25,40,60,null,null,null,null,"",null,"","",""]
[null,17,"TS Station Independent Breakers",null,null,35,45,65,null,1718,"Station Independent Breakers",45,{"$f":"IF(ISERROR(1/L50), \"\", 1/L50)","v":2.2222222222222223E-2},45,{"$f":"IF(ISERROR(1/N50), \"\", 1/N50)","v":2.2222222222222223E-2},{"$f":"IF(ISBLANK(N50),\"\",IF(N50<F50,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N50),\"\",IF(N50>H50,\"Yes\",\"No\"))","v":"No"}]
[null,17,"MS Station Independent Breakers",null,null,35,45,65,null,1718,"Station Independent Breakers",45,2.2222222222222223E-2,45,2.2222222222222223E-2,"No","No"]
[null,18,"Station Switch",null,null,30,50,60,null,null,null,null,"",null,"","",""]
[null,19,"Electromechanical Relays",null,null,25,35,50,null,null,null,null,"",null,"","",""]
[null,20,"Solid State Relays",null,null,10,30,45,null,1719,"Protection System",20,0.05,20,0.05,"No","No"]
[null,21,"Digital & Numeric Relays",null,null,15,20,20,null,1719,"Protection System",20,0.05,20,0.05,"No","No"]
[null,22,"Rigid Busbars",null,null,30,55,60,null,null,null,null,"",null,"","",""]
[null,23,"Steel Structure",null,null,35,50,90,null,null,null,null,"",null,"","",""]
["UG",24,"Primary Paper Insulated Lead Covered (PILC) Cables",null,null,60,65,75,null,null,null,null,"",null,"","",""]
[null,25,"Primary Ethylene-Propylene Rubber (EPR) Cables",null,null,20,25,25,null,null,null,null,"",null,"","",""]
[null,26,"Primary Non-Tree Retardant (TR) Cross Linked \nPolyethylene (XLPE) Cables Direct Buried",null,null,20,25,30,null,null,null,null,"",null,"","",""]
[null,27,"Primary Non-TR XLPE Cables in Duct",null,null,20,25,30,null,null,null,null,"",null,"","",""]
[null,29,"Primary TR XLPE Cables in Duct",null,null,35,40,55,null,1845,"Primary TR XLPE Cables in Duct",35,{"$f":"IF(ISERROR(1/L62), \"\", 1/L62)","v":2.8571428571428571E-2},35,{"$f":"IF(ISERROR(1/N62), \"\", 1/N62)","v":2.8571428571428571E-2},{"$f":"IF(ISBLANK(N62),\"\",IF(N62<F62,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N62),\"\",IF(N62>H62,\"Yes\",\"No\"))","v":"No"}]
[null,30,"Secondary PILC Cables",null,null,70,75,80,null,null,null,null,"",null,"","",""]
[null,31,"Secondary Cables Direct Buried",null,null,25,35,40,null,null,null,null,"",null,"","",""]
[null,32,"Secondary Cables in Duct",null,null,35,40,60,null,null,null,null,"",null,"","",""]
[null,33,"Network Tranformers","Overall",null,20,35,50,null,null,null,null,"",null,"","",""]
[null,null,null,"Protector",null,20,35,40,null,null,null,null,"",null,"","",""]
[null,34,"Pad-Mounted Transformers",null,null,25,40,45,null,1853,"Pad-Mounted Transformers and Mini-Pads",30,3.3333333333333333E-2,30,3.3333333333333333E-2,"No","No"]
[null,35,"Submersible/Vault Transformers",null,null,25,35,45,null,null,null,null,"",null,"","",""]
[null,36,"UG Foundation",null,null,35,55,70,null,1840,"Ducts/Concrete Encased Duct Banks/Foundations",50,0.02,50,0.02,"No","No"]
[null,37,"UG Vaults","Overall",null,40,60,80,null,null,null,null,"",null,"","",""]
[null,null,null,"Roof",null,20,30,45,null,null,null,null,"",null,"","",""]
[null,38,"UG Vault Switches",null,null,20,35,50,null,1846,"UG Vault Switches & Pad-Mounted Switchgear",30,3.3333333333333333E-2,30,3.3333333333333333E-2,"No","No"]
[null,39,"Pad-Mounted Switchgear",null,null,20,30,45,null,1846,"UG Vault Switches & Pad-Mounted Switchgear",30,3.3333333333333333E-2,30,3.3333333333333333E-2,"No","No"]
[null,40,"Ducts",null,null,30,50,85,null,1840,"Ducts/Concrete Encased Duct Banks/Foundations",50,0.02,50,0.02,"No","No"]
[null,41,"Concrete Encased Duct Banks",null,null,35,55,80,null,1840,"Ducts/Concrete Encased Duct Banks/Foundations",50,0.02,50,0.02,"No","No"]
[null,42,"Cable Chambers",null,null,50,60,80,null,1840,"Ducts/Concrete Encased Duct Banks/Foundations",50,0.02,50,0.02,"No","No"]
["S",43,"Remote SCADA",null,null,15,20,30,null,1955,"Remote SCADA/ Wi-Max",20,0.05,20,0.05,"No","No"]
[]
[]
["Table F-2 from Kinetrics Report1"]
[]
[null,null,"Asset Details",null,null,"Useful Life Range",null,null,null,"USoA Account Number","USoA Account Description","Current",null,"Proposed",null,"Outside Range of Min, Max TUL?"]
[null,"#","Category| Component | Type",null,null,null,null,null,null,null,null,"Years","Rate","Years","Rate","Below Min Range","Above Max Range"]
[null,1,"Office Equipment",null,null,5,15,null,null,1915,"Office Equipment",10,{"$f":"IF(ISERROR(1/L85), \"\", 1/L85)","v":0.1},10,{"$f":"IF(ISERROR(1/N85), \"\", 1/N85)","v":0.1},{"$f":"IF(ISBLANK(N85),\"\",IF(N85<F85,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N85),\"\",IF(N85>G85,\"Yes\",\"No\"))","v":"No"}]
[null,2,"Vehicles","Trucks & Buckets",null,5,15,null,null,1932,"Trucks & Buckets",15,{"$f":"IF(ISERROR(1/L86), \"\", 1/L86)","v":6.6666666666666666E-2},15,{"$f":"IF(ISERROR(1/N86), \"\", 1/N86)","v":6.6666666666666666E-2},{"$f":"IF(ISBLANK(N86),\"\",IF(N86<F86,\"Yes\",\"No\"))","v":"No"},{"$f":"IF(ISBLANK(N86),\"\",IF(N86>G86,\"Yes\",\"No\"))","v":"No"}]
[null,null,null,"Trailers",null,5,20,null,null,1933,"Trailers",20,0.05,20,0.05,"No","No"]
[null,null,null,"Vans",null,5,10,null,null,1931,"Vans / Cars",8,0.125,8,0.125,"No","No"]
[null,3,"Administrative Buildings",null,null,50,75,null,null,1908,"Admin Buildings",60,1.6666666666666666E-2,60,1.6666666666666666E-2,"No","No"]
[null,4,"Leasehold Improvements",null,null,"Lease dependent",null,null,null,null,null,null,"",null,"",{"$f":"IF(ISBLANK(N90),\"\",IF(N90<F90,\"Yes\",\"No\"))","v":""},{"$f":"IF(ISBLANK(N90),\"\",IF(N90>G90,\"Yes\",\"No\"))","v":""}]
[null,5,"Station Buildings","Station Buildings",null,50,75,null,null,1708,"Station Building",50,0.02,50,0.02,"No","No"]
[null,null,null,"Parking",null,25,30,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Fence",null,25,60,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Roof",null,20,30,null,null,null,null,null,"",null,"","",""]
[null,6,"Computer Equipment","Hardware",null,3,5,null,null,1920,"Hardware",5,0.2,5,0.2,"No","No"]
[null,null,null,"Software",null,2,5,null,null,1611,"Software",3,0.33333333333333331,3,0.33333333333333331,"No","No"]
[null,7,"Equipment","Power Operated",null,5,10,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Stores",null,5,10,null,null,1935,"Stores",10,0.1,10,0.1,"No","No"]
[null,null,null,"Tools, Shop, Garage Equipment",null,5,10,null,null,1940,"Tools ",10,0.1,10,0.1,"No","No"]
[null,null,null,"Measurement & Testing Equipment",null,5,10,null,null,1945,"Measurement & Testing",5,0.2,5,0.2,"No","No"]
[null,8,"Communication","Towers",null,60,70,null,null,null,null,null,"",null,"","",""]
[null,null,null,"Wireless",null,2,10,null,null,null,null,null,"",null,"","",""]
[null,9,"Residential Energy Meters",null,null,25,35,null,null,null,null,null,"",null,"","",""]
[null,10,"Industrial/Commercial Energy Meters",null,null,25,35,null,null,null,null,null,"",null,"","",""]
[null,11,"Wholesale Energy Meters",null,null,15,30,null,null,1860,"Meters - Non-Smart Meters",20,0.05,20,0.05,"No","No"]
[null,12,"Current & Potential Transformer (CT & PT)",null,null,35,50,null,null,null,null,null,"",null,"","",""]
[null,13,"Smart Meters",null,null,5,15,null,null,1861,"Smart Meters",15,6.6666666666666666E-2,15,6.6666666666666666E-2,"No","No"]
[null,14,"Repeaters - Smart Metering",null,null,10,15,null,null,null,null,null,"",null,"","",""]
[null,15,"Data Collectors - Smart Metering",null,null,15,20,null,null,null,null,null,"",null,"","",""]
[]
[]
["* TS & MS = Transformer and Municipal Stations UG = Underground Systems S = Monitoring and Control Systems"]
[]
["Note 1:","Tables F-1 and F-2 above are to be used as a reference in order to complete columns J, K, L and N."]
[null,"See pages 17-19 of Kinetrics Report"]

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[]
[]
[]
[]
[]
[]
[]
[]
["Appendix 2-C",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"CGAAP"]
["Depreciation and Amortization Expense",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Revised CGAAP"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"MIFRS"]
["This appendix is to be completed in conjunction with the accounting instructions in Appendix 2-B"]
[]
["Scenario that applies",null,"Applicable Years and Accounting Standard",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Year Reflected in Schedule Below","Accounting Standard Reflected in Schedule Below",null,null,null,null,null,2012]
["Rebasing for the first time with depreciation policy changes made in 2012.",null,{"$f":"\"This appendix must be duplicated and completed for the years 2012 to \" & TestYear & \". The appendix for 2012 is to be completed under CGAAP (prior to changes in depreciation policies).\" &\" The appendix for 2012 to 2014 must be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to \" & TestYear & \" is to be completed under MIFRS (2014 if changes to MIFRS are material).\"","v":"This appendix must be duplicated and completed for the years 2012 to 2021. The appendix for 2012 is to be completed under CGAAP (prior to changes in depreciation policies). The appendix for 2012 to 2014 must be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2021 is to be completed under MIFRS (2014 if changes to MIFRS are material)."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2013]
["Rebasing for the first time with depreciation policy changes made in 2013.",null,{"$f":"\"This appendix must be duplicated and completed for the years 2013 to \" & TestYear & \". The appendix for 2013 is to be completed under CGAAP (prior to changes in depreciation policies).\"&\" The appendix for 2013 to 2014 must be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to \" & TestYear & \" is to be completed under MIFRS (2014 if changes to MIFRS are material).\"","v":"This appendix must be duplicated and completed for the years 2013 to 2021. The appendix for 2013 is to be completed under CGAAP (prior to changes in depreciation policies). The appendix for 2013 to 2014 must be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2021 is to be completed under MIFRS (2014 if changes to MIFRS are material)."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2014]
["Already rebased with depreciation policy changes in a prior rate application and rebasing MIFRS for the first time.",null,{"$f":"\"This appendix must be completed for 2014 to \" & TestYear & \". The appendix for 2014 is to be completed under Revised CGAAP (after changes in depreciation policies).\"&\" The appendix for 2014 to \" & TestYear & \" is to be completed under MIFRS (2014 if changes to MIFRS are material).\"","v":"This appendix must be completed for 2014 to 2021. The appendix for 2014 is to be completed under Revised CGAAP (after changes in depreciation policies). The appendix for 2014 to 2021 is to be completed under MIFRS (2014 if changes to MIFRS are material)."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2015]
["Already rebased under MIFRS in a prior rate application",null,{"$f":"\"This appendix must be completed under MIFRS for each year for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts.\"","v":"This appendix must be completed under MIFRS for each year for the earlier of: 1) all historical years back to its last rebasing; or 2) at least three years of historical actuals, in addition to Bridge Year and Test Year forecasts."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,2015,"MIFRS",null,null,null,null,null,2016]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2017]
[2015,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense",null,null,null,null,null,null,null,null,null,null,2018]
["Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[1611,"Computer Software (Formerly known as Account 1925)",366564.4700000002,274205.29376600019,{"$f":"C23-D23","v":92359.176234000013},652344.0299999998,239255.81999999975,{"$f":"F23-G23","v":413088.21000000008},183006.46000000043,1.7969900000000001,{"$f":"IF(J23=0,0,1/J23)","v":0.55648612401849762},3,{"$f":"IF(L23=0,0,1/L23)","v":0.33333333333333331},{"$f":"IF(J23=0,0,+E23/J23)","v":51396.600000000006},{"$f":"IF(L23=0,0,+H23/L23)","v":137696.07000000004},{"$f":"IF(L23=0,0,+(I23*0.5)/L23)","v":30501.076666666737},{"$f":"IF(ISERROR(+N23+O23+P23), 0, +N23+O23+P23)","v":219593.74666666679},199344.10000000009,{"$f":"IF(ISERROR(+R23-Q23), 0, +R23-Q23)","v":-20249.646666666697}]
[1612,"Land Rights (Formally known as Account 1906)",792523.25,0,{"$f":"C24-D24","v":792523.25},809.6,0,{"$f":"F24-G24","v":809.6},0,13.884,{"$f":"IF(J24=0,0,1/J24)","v":7.2025352924229333E-2},25,{"$f":"IF(L24=0,0,1/L24)","v":0.04},{"$f":"IF(J24=0,0,+E24/J24)","v":57081.76678190723},{"$f":"IF(L24=0,0,+H24/L24)","v":32.384},{"$f":"IF(L24=0,0,+(I24*0.5)/L24)","v":0},{"$f":"IF(ISERROR(+N24+O24+P24), 0, +N24+O24+P24)","v":57114.150781907229},57098.949999999953,{"$f":"IF(ISERROR(+R24-Q24), 0, +R24-Q24)","v":-15.200781907275086}]
[1805,"Land",507272.79000000004,0,507272.79000000004,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1808,"Buildings",0,0,0,0,0,0,0,0,0,50,0.02,0,0,0,0,0,0]
[1810,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1815,"Transformer Station Equipment >50 kV (1708,1740,1745)",3208341.14,0,3208341.14,0,0,0,0,41.851414317818829,2.3894055106621234E-2,50,0.02,76660.28,0,0,76660.28,76660.279999999912,-8.7311491370201111E-11]
[1815,"Transformer Station Equipment >50 kV (1715)",1273083.4300000002,9703.7961686766776,1263379.6338313236,16099,0,16099,0,36.637500000000003,2.7294438758103036E-2,45,2.2222222222222223E-2,34483.238043843696,357.75555555555553,0,34840.993599399255,36872.57746596192,2031.5838665626652]
[1815,"Transformer Station Equipment >50 kV (1815)",52975.16,0,null,17057.800000000003,0,null,1379.84,36.637500000000003,null,40,null,null,null,null,null,0]
[1815,"Transformer Station Equipment >50 kV (1716)",32522.13,33831.296070594901,-1309.1660705948998,0,0,0,0,1.4462887024767184,0.6914248851474365,10,0.1,-905.18999999999937,0,0,-905.18999999999937,-905.18854643775558,1.4535622437961138E-3]
[1815,"Transformer Station Equipment >50 kV (1717)",423006.78,0,423006.78,0,0,0,0,31.711103731130137,3.1534695495897248E-2,40,2.5000000000000001E-2,13339.39,0,0,13339.39,13339.376584695623,-1.3415304376394488E-2]
[1815,"Transformer Station Equipment >50 kV (1719)",433011.5,0,433011.5,0,0,0,0,12.113321166249658,8.2553742798978785E-2,20,0.05,35746.720000000001,0,0,35746.720000000001,35746.729243100097,9.2431000957731158E-3]
[1820,"Distribution Station Equipment <50 kV",2004873.0299999998,696691.77681056084,1308181.253189439,251068.34999999998,0,251068.34999999998,0,23.37715,4.2776814111215436E-2,45,2.2222222222222223E-2,55959.82629146149,5579.2966666666662,0,61539.122958128159,61539.039999999863,-8.2958128296013456E-2]
[1820,"Distribution Station Equipment <50 kV (1821)",1150231.6400000001,0,1150231.6400000001,747052.37999999989,0,747052.37999999989,0,20.332000000000001,4.9183553019870152E-2,30,3.3333333333333333E-2,56572.478851072206,24901.745999999996,0,81474.224851072198,81474.520000000019,0.29514892782026436]
[1825,"Storage Battery Equipment",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1830,"Poles, Towers & Fixtures-Wood poles",15662777.789999999,0,15662777.789999999,3494477.4300000016,0,3494477.4300000016,2132964.0099999998,42.860599999999998,2.3331451262931457E-2,50,0.02,365435.33664951025,69889.548600000038,21329.640099999997,456654.52534951031,456654.10791742115,-0.41743208916159347]
[1830,"Poles, Towers & Fixtures (1831) Concrete",1677384.09,0,1677384.09,182894.50999999998,0,182894.50999999998,11440.810000000056,52.953000000000003,1.8884671312295809E-2,60,1.6666666666666666E-2,31676.847204124413,3048.241833333333,95.340083333333794,34820.429120791079,34820.199999999953,-0.22912079112575157]
[1835,"Overhead Conductors & Devices",13378699.48,7571006.2828680333,5807693.1971319672,3071233.2600000016,0,3071233.2600000016,1527568.4799999995,23.964189999999999,4.1728929707200622E-2,60,1.6666666666666666E-2,242348.8211841071,51187.221000000027,12729.737333333329,306265.77951744047,306265.7157876878,-6.3729752670042217E-2]
[1835,"Overhead Conductors & Devices (1836)",1684638.15,674812.62386125827,1009825.5261387416,177013.36000000016,0,177013.36000000016,203985.64,5.2848653930155516,0.18921957810346399,15,6.6666666666666666E-2,191078.76001408123,11800.890666666677,6799.521333333334,209679.17201408124,209679.16999999993,-2.0140813139732927E-3]
[1835,"Overhead Conductors & Devices (1837)",1438979.9500000002,861045.5698901203,577934.38010987989,575312.65000000014,0,575312.65000000014,336898.96999999986,9.8952291059394977,0.1010588021049216,30,3.3333333333333333E-2,58405.35614915489,19177.088333333337,5614.9828333333307,83197.427315821551,83197.430000000051,2.6841785002034158E-3]
[1840,"Underground Conduit",6874814.5700000003,0,6874814.5700000003,1286350.7399999995,0,1286350.7399999995,781297.27000000072,44.257899999999999,2.2594836176140304E-2,50,0.02,155335.30895049247,25727.01479999999,7812.9727000000075,188875.29645049249,188875.57506346493,0.27861297244089656]
[1845,"Underground Conductors & Devices",26944944.489999998,8822379.3797513954,18122565.110248603,4192371.5100000007,0,4192371.5100000007,4630203.5000000009,16.80687,5.9499478487071059E-2,35,2.8571428571428571E-2,1078283.1729077813,119782.04314285716,66145.764285714293,1264210.9803363529,1264210.8569721449,-0.12336420803330839]
[1845,"Underground Conductors & Devices (1846)",938870.65999999992,354750.6876551212,584119.97234487871,467422.98,0,467422.98,138210.2900000001,10.757999999999999,9.2954080684142043E-2,30,3.3333333333333333E-2,54296.335038564677,15580.766,2303.5048333333348,72180.60587189802,72180.689999999944,8.4128101923852228E-2]
[1850,"Line Transformers (1850) Polemount",5768242.1700000018,265213.17260004237,5503028.9973999597,236038.64000000089,0,236038.64000000089,613443.47000000055,27.747699999999998,3.6039023054163052E-2,40,2.5000000000000001E-2,198323.78890502494,5900.9660000000222,7668.0433750000066,211892.79828002496,211892.85944596026,6.1165935301687568E-2]
[1850,"Line Transformers (1853) Padmount",9183431.799999997,74458.927127654388,9108972.8728723433,2481909.4400000004,0,2481909.4400000004,1705243.9500000002,20.204599999999999,4.9493679657107791E-2,30,3.3333333333333333E-2,450836.58537522861,82730.314666666687,28420.732500000002,561987.63254189538,562393.94999999925,406.31745810387656]
[1855,"Services (Overhead & Underground)",3519280.26,0,3519280.26,1646769.1099999999,0,1646769.1099999999,1006637.3000000003,19.006499999999999,5.2613579564885701E-2,25,0.04,185161.93197064163,65870.7644,20132.746000000006,271165.44237064163,271165.29000000004,-0.15237064159009606]
[1860,"Meters",1781112.7526666666,69684.443643157443,1711428.3090235093,888423.44,0,888423.44,184577.31000000023,11.222725801488931,8.9104912450710408E-2,20,0.05,152496.66964120715,44421.171999999999,4614.4327500000054,201532.27439120715,201532.27000000002,-4.3912071269005537E-3]
[1860,"Meters (Smart Meters)",5017820.46,0,5017820.46,228163.65999999977,0,228163.65999999977,144015.40000000052,12.577374221075369,7.9507851354565146E-2,15,6.6666666666666666E-2,398956.12325757573,15210.910666666652,4800.5133333333506,418967.54725757573,419688.25000000023,720.7027424245025]
[1905,"Land",508969.83,0,508969.83,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1908,"Buildings & Fixtures",10750312.359999999,10214.94202333198,10740097.417976668,3524657.149999999,0,3524657.149999999,468659.65000000107,48.07,2.0802995631370919E-2,60,1.6666666666666666E-2,223426.19966666668,58744.285833333313,3905.4970833333423,286075.98258333333,286695.8752000003,619.89261666696984]
[1910,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1915,"Office Furniture & Equipment (10 years)",471375.64,52868.114735999792,418507.52526400023,347084.78,0,347084.78,25553.75,6.0952000000000002,0.16406352539703373,10,0.1,68661.820000000036,34708.478000000003,1277.6875,104647.98550000004,105025.3899999999,377.40449999985867]
[1915,"Office Furniture & Equipment (5 years)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1920,"Computer Equipment - Hardware",817650.7200000002,352344.29654424026,465306.42345575994,556661.78,0,556661.78,248788.79999999935,2.957894,0.33807837603375918,5,0.2,157310.03999999998,111332.356,24878.879999999936,293521.2759999999,285181.28000000055,-8339.9959999993443]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1930,"Transportation Equipment (1931)",227225.06,60284.911195999994,166940.148804,179718.59999999998,0,179718.59999999998,265221.71000000008,4.1315999999999997,0.24203698325104078,8,0.125,40405.69,22464.824999999997,16576.356875000005,79446.871875000012,71411.990000000005,-8034.8818750000064]
[1930,"Transportation Equipment (1932)  Large Trucks",2718355.3800000004,0,2718355.3800000004,1773050.4899999998,0,1773050.4899999998,225552.75000000058,11.464551206315461,8.7225394348549062E-2,15,6.6666666666666666E-2,237109.62,118203.36599999998,7518.4250000000193,362831.41100000002,359204.2799999998,-3627.1310000002268]
[1930,"Transportation Equipment (1933) Trailers",96505.73000000001,0,96505.73000000001,28995,0,28995,0,18.693133151126467,5.3495580003384238E-2,20,0.05,5162.6299999999983,1449.75,0,6612.3799999999983,6612.3799999999992,9.0949470177292824E-13]
[1935,"Stores Equipment",39772.790000000008,0,39772.790000000008,32063.959999999992,0,32063.959999999992,54801.200000000012,7.3323630048596327,0.13638168204946144,10,0.1,5424.28,3206.3959999999993,2740.0600000000004,11370.736000000001,11078.129999999976,-292.60600000002523]
[1940,"Tools, Shop & Garage Equipment",414513.89999999991,43910.56137000001,370603.3386299999,143578.5,0,143578.5,66619.110000000102,5.8170000000000002,0.17190991920233797,10,0.1,63710.389999999978,14357.85,3330.955500000005,81399.195499999987,80242.619999999879,-1156.5755000001081]
[1945,"Measurement & Testing Equipment",17387.130000000005,9883.7158165838046,7503.4141834162001,0,0,0,0,2.3157613639541998,0.43182342341720559,5,0.2,3240.1499999999996,0,0,3240.1499999999996,3239.1500000000233,-0.99999999997635314]
[1950,"Power Operated Equipment",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1955,"Communications Equipment",346939.53,33333.321048036327,313606.20895196369,572345.31999999995,0,572345.31999999995,65662.610000000102,17.865909713539466,5.5972520629171317E-2,20,0.05,17553.329999999998,28617.265999999996,1641.5652500000026,47812.16124999999,47026.41,-785.75124999998661]
[1955,"Communication Equipment (Smart Meters)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1960,"Miscellaneous Equipment ",5637.5899999999965,5214.1145643899981,423.47543560999839,0,0,0,0,1.6988624207084624,0.58862918374695605,5,0.2,249.26999999999998,0,0,249.26999999999998,249.27000000000407,4.0927261579781771E-12]
[1970,"Load Management Controls Customer Premises",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1975,"Load Management Controls Utility Premises",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1980,"System Supervisor Equipment",0,0,0,0,0,0,0,0,0,15,6.6666666666666666E-2,0,0,0,0,0,0]
[1985,"Miscellaneous Fixed Assets",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1990,"Other Tangible Property",0,0,0,0,0,0,0,0,0,0,{"$f":"IF(L72=0,0,1/L72)","v":0},0,{"$f":"IF(L72=0,0,+H72/L72)","v":0},{"$f":"IF(L72=0,0,+(I72*0.5)/L72)","v":0},{"$f":"IF(ISERROR(+N72+O72+P72), 0, +N72+O72+P72)","v":0},0,0]
[1995,"Contributions & Grants - OH",-2156992.6202204484,0,-2156992.6202204484,-684933.72999999986,0,-684933.72999999986,-682387.93000000017,42.241997200495604,2.3673123106695049E-2,50,{"$f":"IF(L73=0,0,1/L73)","v":0.02},{"$f":"IF(J73=0,0,+E73/J73)","v":-51062.751838711389},{"$f":"IF(L73=0,0,+H73/L73)","v":-13698.674599999997},{"$f":"IF(L73=0,0,+(I73*0.5)/L73)","v":-6823.8793000000014},{"$f":"IF(ISERROR(+N73+O73+P73), 0, +N73+O73+P73)","v":-71585.305738711395},-71512.010000000009,73.295738711385638]
[1995,"Contributions & Grants - UG",-9620678.2317881528,0,-9620678.2317881528,-920923.47999999975,0,-920923.47999999975,-3461934.9899999974,27.312083458851756,3.6613830706346329E-2,35,2.8571428571428571E-2,-352249.88405892276,-26312.099428571422,-49456.214142857105,-428018.19763035129,-427701.14999999851,317.04763035278302]
[1995,"Contributions & Grants - Transformers",-1743736.8601913988,0,-1743736.8601913988,-594713.81000000017,0,-594713.81000000017,-1433936.9899999993,32.85617709626446,3.0435677196106108E-2,40,2.5000000000000001E-2,-53071.812191737015,-14867.845250000004,-17924.212374999992,-85863.869816737002,-85822.220000000088,41.649816736913635]
[1995,"Contributions & Grants - Smart Meters",-84686.599703118511,0,-84686.599703118511,-115089.48000000001,0,-115089.48000000001,-86168.209999999992,12.901580100603882,7.7509885781602297E-2,15,6.6666666666666666E-2,-6564.048670220991,-7672.6320000000005,-2872.2736666666665,-17108.954336887658,-20175.89,-3066.935663112341]
[1995,"Contributions & Grants - Non-Smart Meters",-85197.709333333332,0,{"$f":"C77-D77","v":-85197.709333333332},-63380.21,0,-63380.21,0,17.450540616850756,{"$f":"IF(J77=0,0,1/J77)","v":5.7304814902660983E-2},20,0.05,{"$f":"IF(J77=0,0,+E77/J77)","v":-4882.238963477379},-3169.0104999999999,0,-8051.2494634773793,-8051.25,{"$f":"IF(ISERROR(+R77-Q77), 0, +R77-Q77)","v":-5.3652262067771517E-4}]
[null,"Total",{"$f":"SUM(C23:C77)","v":106838755.58143021},20275837.227511197,86509943.193919003,25391926.760000009,239255.81999999975,25135613.140000008,9357304.1600000039,null,null,null,null,{"$f":"SUM(N23:N77)","v":4297392.8311593765},1026258.505386508,203761.8558511906,5527413.1923970757,5486431.0051340004,-40982.187263075102]
[]
[]
[]
[]
[]
[]
[2016,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense",null,null,null,null,null,null,null,null,null,null,2018]
["Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[1611,"Computer Software (Formerly known as Account 1925)",366564.4700000002,366564.4700000002,{"$f":"C88-D88","v":0},835350.49000000022,289745.59000000008,{"$f":"F88-G88","v":545604.90000000014},342477.02,1.7969900000000001,{"$f":"IF(J88=0,0,1/J88)","v":0.55648612401849762},3,{"$f":"IF(L88=0,0,1/L88)","v":0.33333333333333331},{"$f":"IF(J88=0,0,+E88/J88)","v":0},{"$f":"IF(L88=0,0,+H88/L88)","v":181868.30000000005},{"$f":"IF(L88=0,0,+(I88*0.5)/L88)","v":57079.503333333334},{"$f":"IF(ISERROR(+N88+O88+P88), 0, +N88+O88+P88)","v":238947.80333333337},230225.60000000009,{"$f":"IF(ISERROR(+R88-Q88), 0, +R88-Q88)","v":-8722.2033333332802}]
[1612,"Land Rights (Formally known as Account 1906)",792523.25,0,{"$f":"C89-D89","v":792523.25},809.6,0,{"$f":"F89-G89","v":809.6},0,13.884,{"$f":"IF(J89=0,0,1/J89)","v":7.2025352924229333E-2},25,{"$f":"IF(L89=0,0,1/L89)","v":0.04},{"$f":"IF(J89=0,0,+E89/J89)","v":57081.76678190723},{"$f":"IF(L89=0,0,+H89/L89)","v":32.384},{"$f":"IF(L89=0,0,+(I89*0.5)/L89)","v":0},{"$f":"IF(ISERROR(+N89+O89+P89), 0, +N89+O89+P89)","v":57114.150781907229},57098.95000000007,{"$f":"IF(ISERROR(+R89-Q89), 0, +R89-Q89)","v":-15.200781907158671}]
[1805,"Land",507272.79000000004,0,507272.79000000004,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1808,"Buildings",0,0,0,0,0,0,0,0,0,50,0.02,0,0,0,0,0,0]
[1810,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1815,"Transformer Station Equipment >50 kV (1708,1740,1745)",3208341.14,0,3208341.14,0,0,0,0,41.851414317818829,2.3894055106621234E-2,50,0.02,76660.28,0,0,76660.28,76660.279999999912,-8.7311491370201111E-11]
[1815,"Transformer Station Equipment >50 kV (1715)",1273083.4300000002,9703.7961686766776,1263379.6338313236,16099,0,16099,0,36.637500000000003,2.7294438758103036E-2,45,2.2222222222222223E-2,34483.238043843696,357.75555555555553,0,34840.993599399255,36889.820000000007,2048.8264006007521]
[1815,"Transformer Station Equipment >50 kV (1815)",52975.16,0,null,18437.640000000003,0,null,0,36.637500000000003,null,40,null,null,null,null,null,0]
[1815,"Transformer Station Equipment >50 kV (1716)",32522.13,32522.13,{"$f":"C96-D96","v":0},0,0,{"$f":"F96-G96","v":0},0,1.4462887024767184,{"$f":"IF(J96=0,0,1/J96)","v":0.6914248851474365},10,{"$f":"IF(L96=0,0,1/L96)","v":0.1},{"$f":"IF(J96=0,0,+E96/J96)","v":0},{"$f":"IF(L96=0,0,+H96/L96)","v":0},{"$f":"IF(L96=0,0,+(I96*0.5)/L96)","v":0},{"$f":"IF(ISERROR(+N96+O96+P96), 0, +N96+O96+P96)","v":0},0,{"$f":"IF(ISERROR(+R96-Q96), 0, +R96-Q96)","v":0}]
[1815,"Transformer Station Equipment >50 kV (1717)",423006.78,0,423006.78,0,0,0,0,31.711103731130137,3.1534695495897248E-2,40,2.5000000000000001E-2,13339.39,0,0,13339.39,13339.380000000005,-9.9999999947613105E-3]
[1815,"Transformer Station Equipment >50 kV (1719)",433011.5,0,433011.5,0,0,0,0,12.113321166249658,8.2553742798978785E-2,20,0.05,35746.720000000001,0,0,35746.720000000001,35746.729999999981,9.9999999802093953E-3]
[1820,"Distribution Station Equipment <50 kV",2004873.0299999998,696691.77681056084,1308181.253189439,251068.34999999998,0,251068.34999999998,0,23.37715,4.2776814111215436E-2,45,2.2222222222222223E-2,55959.82629146149,5579.2966666666662,0,61539.122958128159,61539.190000000082,6.7041871923720464E-2]
[1820,"Distribution Station Equipment <50 kV (1821)",1150231.6400000001,0,1150231.6400000001,747052.37999999989,0,747052.37999999989,0,20.332000000000001,4.9183553019870152E-2,30,3.3333333333333333E-2,56572.478851072206,24901.745999999996,0,81474.224851072198,81474.520000000019,0.29514892782026436]
[1825,"Storage Battery Equipment",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1830,"Poles, Towers & Fixtures-Wood poles",15662777.789999999,0,15662777.789999999,5627441.4400000013,0,5627441.4400000013,2568809.3999999994,42.860599999999998,2.3331451262931457E-2,50,0.02,365435.33664951025,112548.82880000003,25688.093999999994,503672.25944951025,503671.97999999911,-0.2794495111447759]
[1830,"Poles, Towers & Fixtures (1831) Concrete",1677384.09,0,1677384.09,194335.32000000004,0,194335.32000000004,92966.270000000106,52.953000000000003,1.8884671312295809E-2,60,1.6666666666666666E-2,31676.847204124413,3238.9220000000005,774.7189166666675,35690.48812079108,35690.25,-0.23812079108029138]
[1835,"Overhead Conductors & Devices",13378699.48,7571006.2828680333,5807693.1971319672,4598801.7400000012,0,4598801.7400000012,2247172.1800000002,23.964189999999999,4.1728929707200622E-2,60,1.6666666666666666E-2,242348.8211841071,76646.695666666681,18726.434833333336,337721.95168410713,337722.01000000047,5.8315893344115466E-2]
[1835,"Overhead Conductors & Devices (1836)",1684638.15,831436.41544102714,853201.73455897276,380999.00000000017,0,380999.00000000017,4202.089999999851,5.2848653930155516,0.18921957810346399,15,6.6666666666666666E-2,161442.47225039249,25399.933333333345,140.0696666666617,186982.47525039248,186982.47999999998,4.7496074985247105E-3]
[1835,"Overhead Conductors & Devices (1837)",1438979.9500000002,861045.5698901203,577934.38010987989,912211.62,0,912211.62,211197.35000000015,9.8952291059394977,0.1010588021049216,30,3.3333333333333333E-2,58405.35614915489,30407.054,3519.9558333333357,92332.365982488234,92332.359999999986,-5.9824882482644171E-3]
[1840,"Underground Conduit",6874814.5700000003,0,6874814.5700000003,2067648.0100000002,0,2067648.0100000002,1197894.27,44.257899999999999,2.2594836176140304E-2,50,0.02,155335.30895049247,41352.960200000001,11978.9427,208667.21185049246,208667.41000000015,0.19814950769068673]
[1845,"Underground Conductors & Devices",26944944.489999998,8970891.3011752479,17974053.18882475,8822575.0100000016,0,8822575.0100000016,3475939.0999999987,16.80687,5.9499478487071059E-2,35,2.8571428571428571E-2,1069446.7910339492,252073.57171428576,49656.272857142838,1371176.6356053778,1371176.7700000005,0.13439462264068425]
[1845,"Underground Conductors & Devices (1846)",938870.65999999992,354750.6876551212,584119.97234487871,605633.27,0,605633.27,332991.0199999999,10.757999999999999,9.2954080684142043E-2,30,3.3333333333333333E-2,54296.335038564677,20187.775666666668,5549.8503333333319,80033.961038564681,80033.870000000112,-9.1038564569316804E-2]
[1850,"Line Transformers (1850) Polemount",5768242.1700000018,265213.17260004237,5503028.9973999597,849482.1100000015,0,849482.1100000015,442210.77000000008,27.747699999999998,3.6039023054163052E-2,40,2.5000000000000001E-2,198323.78890502494,21237.052750000039,5527.6346250000006,225088.47628002497,225088.78000000026,0.30371997528709471]
[1850,"Line Transformers (1853) Padmount",9183431.799999997,74458.927127654388,9108972.8728723433,4187153.3900000006,0,4187153.3900000006,1268174.9699999997,20.204599999999999,4.9493679657107791E-2,30,3.3333333333333333E-2,450836.58537522861,139571.7796666667,21136.249499999994,611544.61454189534,611973.09000000171,428.4754581063753]
[1855,"Services (Overhead & Underground)",3519280.26,0,3519280.26,2653406.41,0,2653406.41,1182854.9999999998,19.006499999999999,5.2613579564885701E-2,25,0.04,185161.93197064163,106136.25640000001,23657.099999999995,314955.28837064165,314955.13000000012,-0.1583706415258348]
[1860,"Meters",1781112.7526666666,69684.443643157443,1711428.3090235093,1073000.7500000002,0,1073000.7500000002,363003.23999999976,11.222725801488931,8.9104912450710408E-2,20,0.05,152496.66964120715,53650.037500000013,9075.0809999999947,215221.78814120716,215221.97999999998,0.19185879282304086]
[1860,"Meters (Smart Meters)",5017820.46,0,5017820.46,372179.06000000029,0,372179.06000000029,158603.47999999934,12.577374221075369,7.9507851354565146E-2,15,6.6666666666666666E-2,398956.12325757573,24811.937333333353,5286.7826666666451,429054.84325757576,429775.55000000005,720.70674242428504]
[1905,"Land",508969.83,0,508969.83,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1908,"Buildings & Fixtures",10750312.359999999,10214.94202333198,10740097.417976668,3993316.8,0,3993316.8,52753.45,48.07,2.0802995631370919E-2,60,1.6666666666666666E-2,223426.19966666668,66555.28,439.61208333333332,290421.09175000002,291199.96999999968,778.8782499996596]
[1910,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1915,"Office Furniture & Equipment (10 years)",471375.64,96178.47261599981,375197.1673840002,372638.53,0,372638.53,28030.579999999842,6.0952000000000002,0.16406352539703373,10,0.1,61556.170000000035,37263.853000000003,1401.528999999992,100221.55200000004,100717.78000000003,496.22799999998824]
[1915,"Office Furniture & Equipment (5 years)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1920,"Computer Equipment - Hardware",817650.7200000002,464969.12764612015,352681.59235388006,805450.57999999938,0,805450.57999999938,241216.89000000045,2.957894,0.33807837603375918,5,0.2,119234.02000000002,161090.11599999986,24121.689000000046,304445.82499999995,288959.78999999963,-15486.035000000324]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1930,"Transportation Equipment (1931)",227225.06,116631.91989199999,110593.14010800001,444940.31000000006,0,444940.31000000006,189911.8,4.1315999999999997,0.24203698325104078,8,0.125,26767.630000000005,55617.538750000007,11869.487499999999,94254.656250000015,84409.849999999991,-9844.8062500000233]
[1930,"Transportation Equipment (1932)  Large Trucks",2718355.3800000004,390200.70077294135,2328154.6792270588,1998603.2400000002,0,1998603.2400000002,527788.67999999924,11.464551206315461,8.7225394348549062E-2,15,6.6666666666666666E-2,203074.20999999996,133240.21600000001,17592.955999999973,353907.38199999993,338232.8400000002,-15674.541999999725]
[1930,"Transportation Equipment (1933) Trailers",96505.73000000001,0,96505.73000000001,28995,0,28995,74745,18.693133151126467,5.3495580003384238E-2,20,0.05,5162.6299999999983,1449.75,1868.625,8481.0049999999974,6928.9199999999992,-1552.0849999999982]
[1935,"Stores Equipment",39772.790000000008,0,39772.790000000008,86865.16,0,86865.16,0,7.3323630048596327,0.13638168204946144,10,0.1,5424.28,8686.5159999999996,0,14110.795999999998,14110.800000000017,4.0000000190048013E-3]
[1940,"Tools, Shop & Garage Equipment",414513.89999999991,131110.24169999987,283403.65830000001,210197.6100000001,0,210197.6100000001,121499.94999999991,5.8170000000000002,0.17190991920233797,10,0.1,48719.9,21019.76100000001,6074.9974999999959,75814.658500000005,73243.770000000019,-2570.8884999999864]
[1945,"Measurement & Testing Equipment",17387.130000000005,14816.681201238123,2570.4487987618813,0,0,0,0,2.3157613639541998,0.43182342341720559,5,0.2,1109.9799999999993,0,0,1109.9799999999993,1109.9799999999814,-1.7962520360015333E-11]
[1950,"Power Operated Equipment",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1955,"Communications Equipment",346939.53,33333.499707133429,313606.03029286658,638007.93000000005,0,638007.93000000005,301989.67999999982,17.865909713539466,5.5972520629171317E-2,20,0.05,17553.32,31900.396500000003,7549.7419999999956,57003.458500000001,57205.380000000005,201.92150000000402]
[1955,"Communication Equipment (Smart Meters)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1960,"Miscellaneous Equipment ",5637.5899999999965,5637.5899999999965,0,0,0,0,0,1.6988624207084624,0.58862918374695605,5,0.2,0,0,0,0,0,0]
[1970,"Load Management Controls Customer Premises",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1975,"Load Management Controls Utility Premises",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1980,"System Supervisor Equipment",0,0,0,0,0,0,0,0,0,15,6.6666666666666666E-2,0,0,0,0,0,0]
[1985,"Miscellaneous Fixed Assets",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1990,"Other Tangible Property",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1995,"Contributions & Grants - OH",-2156992.6202204484,0,-2156992.6202204484,-1367321.6600000001,0,-1367321.6600000001,-1383573.8200000003,42.241997200495604,2.3673123106695049E-2,50,0.02,-51062.751838711389,-27346.433200000003,-13835.738200000003,-92244.923238711403,-92171.629999999888,73.293238711514277]
[1995,"Contributions & Grants - UG",-9620678.2317881528,0,-9620678.2317881528,-4382858.4699999969,0,-4382858.4699999969,-1888949.12,27.312083458851756,3.6613830706346329E-2,35,2.8571428571428571E-2,-352249.88405892276,-125224.52771428562,-26984.987428571429,-504459.39920177986,-504142.35000000056,317.04920177930035]
[1995,"Contributions & Grants - Transformers",-1743736.8601913988,0,-1743736.8601913988,-2028650.7999999993,0,-2028650.7999999993,-719933,32.85617709626446,3.0435677196106108E-2,40,2.5000000000000001E-2,-53071.812191737015,-50716.269999999982,-8999.1625000000004,-112787.244691737,-112752.72999999998,34.5146917370148]
[1995,"Contributions & Grants - Smart Meters",-84686.599703118511,0,-84686.599703118511,-201257.69,0,-201257.69,-38994.929999999993,12.901580100603882,7.7509885781602297E-2,15,6.6666666666666666E-2,-6564.048670220991,-13417.179333333333,-1299.8309999999997,-21281.059003554321,-21320.18,-39.120996445679339]
[1995,"Contributions & Grants - Non-Smart Meters",-85197.709333333332,0,-85197.709333333332,-63380.21,0,-63380.21,0,17.450540616850756,5.7304814902660983E-2,20,0.05,-4882.238963477379,-3169.0104999999999,0,-8051.2494634773793,-8051.25,-5.3652262067771517E-4]
[null,"Total",{"$f":"SUM(C88:C142)","v":106838755.58143021},21367062.148938403,85418718.272491783,34749230.920000009,289745.59000000008,34441047.690000005,11394981.319999997,null,null,null,null,{"$f":"SUM(N88:N142)","v":4098203.6715218564},1416952.2937555558,257595.60922023797,5772751.5744976504,5723947.0700000022,-48804.504497647533]
[]
[]
[]
[]
[2017,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense",null,null,null,null,null,null,null,null,null,null,2018]
["Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[1611,"Computer Software (Formerly known as Account 1925)",366564.4700000002,366564.4700000002,{"$f":"C151-D151","v":0},1177827.5100000002,475678.14000000025,{"$f":"F151-G151","v":702149.37},710895.68999999948,1.7969900000000001,{"$f":"IF(J151=0,0,1/J151)","v":0.55648612401849762},3,{"$f":"IF(L151=0,0,1/L151)","v":0.33333333333333331},{"$f":"IF(J151=0,0,+E151/J151)","v":0},{"$f":"IF(L151=0,0,+H151/L151)","v":234049.79},{"$f":"IF(L151=0,0,+(I151*0.5)/L151)","v":118482.61499999992},{"$f":"IF(ISERROR(+N151+O151+P151), 0, +N151+O151+P151)","v":352532.40499999991},299691.79999999981,{"$f":"IF(ISERROR(+R151-Q151), 0, +R151-Q151)","v":-52840.605000000098}]
[1612,"Land Rights (Formally known as Account 1906)",792523.25,0,{"$f":"C152-D152","v":792523.25},809.6,0,{"$f":"F152-G152","v":809.6},0,13.884,{"$f":"IF(J152=0,0,1/J152)","v":7.2025352924229333E-2},25,{"$f":"IF(L152=0,0,1/L152)","v":0.04},{"$f":"IF(J152=0,0,+E152/J152)","v":57081.76678190723},{"$f":"IF(L152=0,0,+H152/L152)","v":32.384},{"$f":"IF(L152=0,0,+(I152*0.5)/L152)","v":0},{"$f":"IF(ISERROR(+N152+O152+P152), 0, +N152+O152+P152)","v":57114.150781907229},57098.949999999953,{"$f":"IF(ISERROR(+R152-Q152), 0, +R152-Q152)","v":-15.200781907275086}]
[1805,"Land",507272.79000000004,0,507272.79000000004,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1808,"Buildings",0,0,0,0,0,0,0,0,0,50,0.02,0,0,0,0,0,0]
[1810,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1815,"Transformer Station Equipment >50 kV (1708,1740,1745)",3208341.14,0,3208341.14,0,0,0,0,41.851414317818829,2.3894055106621234E-2,50,0.02,76660.28,0,0,76660.28,76660.280000000028,2.9103830456733704E-11]
[1815,"Transformer Station Equipment >50 kV (1715)",1273083.4300000002,9703.7961686766776,1263379.6338313236,16099,0,16099,0,36.637500000000003,2.7294438758103036E-2,45,2.2222222222222223E-2,34483.238043843696,357.75555555555553,0,34840.993599399255,36889.830000000016,2048.8364006007614]
[1815,"Transformer Station Equipment >50 kV (1815)",52975.16,0,null,18437.640000000003,0,null,0,36.637500000000003,null,40,null,null,null,null,null,0]
[1815,"Transformer Station Equipment >50 kV (1716)",32522.13,32522.13,{"$f":"C159-D159","v":0},0,0,{"$f":"F159-G159","v":0},0,1.4462887024767184,{"$f":"IF(J159=0,0,1/J159)","v":0.6914248851474365},10,{"$f":"IF(L159=0,0,1/L159)","v":0.1},{"$f":"IF(J159=0,0,+E159/J159)","v":0},{"$f":"IF(L159=0,0,+H159/L159)","v":0},{"$f":"IF(L159=0,0,+(I159*0.5)/L159)","v":0},{"$f":"IF(ISERROR(+N159+O159+P159), 0, +N159+O159+P159)","v":0},0,{"$f":"IF(ISERROR(+R159-Q159), 0, +R159-Q159)","v":0}]
[1815,"Transformer Station Equipment >50 kV (1717)",423006.78,0,423006.78,0,0,0,0,31.711103731130137,3.1534695495897248E-2,40,2.5000000000000001E-2,13339.39,0,0,13339.39,13339.379999999976,-1.0000000023865141E-2]
[1815,"Transformer Station Equipment >50 kV (1719)",433011.5,0,433011.5,0,0,0,56952.25,12.113321166249658,8.2553742798978785E-2,20,0.05,35746.720000000001,0,1423.8062500000001,37170.526250000003,37170.540000000008,1.3750000005529728E-2]
[1820,"Distribution Station Equipment <50 kV",2004873.0299999998,696691.77681056084,1308181.253189439,251068.34999999998,0,251068.34999999998,237779.77999999997,23.37715,4.2776814111215436E-2,45,2.2222222222222223E-2,55959.82629146149,5579.2966666666662,2641.9975555555552,64181.120513683716,64181.120000000083,-5.1368363347137347E-4]
[1820,"Distribution Station Equipment <50 kV (1821)",1150231.6400000001,0,1150231.6400000001,747052.37999999989,0,747052.37999999989,0,20.332000000000001,4.9183553019870152E-2,30,3.3333333333333333E-2,56572.478851072206,24901.745999999996,0,81474.224851072198,81474.529999999912,0.30514892771316227]
[1825,"Storage Battery Equipment",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1830,"Poles, Towers & Fixtures-Wood poles",15662777.789999999,0,15662777.789999999,8196250.8400000008,0,8196250.8400000008,2198384.6300000022,42.860599999999998,2.3331451262931457E-2,50,0.02,365435.33664951025,163925.01680000001,21983.846300000023,551344.19974951027,551343.85000000114,-0.34974950912874192]
[1830,"Poles, Towers & Fixtures (1831) Concrete",1677384.09,0,1677384.09,287301.59000000014,0,287301.59000000014,57303.389999999898,52.953000000000003,1.8884671312295809E-2,60,1.6666666666666666E-2,31676.847204124413,4788.3598333333357,477.52824999999916,36942.735287457741,36942.5,-0.23528745774092386]
[1835,"Overhead Conductors & Devices",13378699.48,7571006.2828680333,5807693.1971319672,6845973.9200000018,0,6845973.9200000018,1666423.9299999997,23.964189999999999,4.1728929707200622E-2,60,1.6666666666666666E-2,242348.8211841071,114099.56533333336,13886.866083333331,370335.25260077376,370335.26,7.3992262477986515E-3]
[1835,"Overhead Conductors & Devices (1836)",1684638.15,938238.36701949895,746399.78298050095,385201.09,0,385201.09,163434.81000000017,5.2848653930155516,0.18921957810346399,15,6.6666666666666666E-2,141233.45203208746,25680.072666666667,5447.8270000000057,172361.35169875415,172361.35000000009,-1.6987540584523231E-3]
[1835,"Overhead Conductors & Devices (1837)",1438979.9500000002,861045.5698901203,577934.38010987989,1123408.9700000002,0,1123408.9700000002,318838.40000000002,9.8952291059394977,0.1010588021049216,30,3.3333333333333333E-2,58405.35614915489,37446.965666666671,5313.9733333333334,101166.29514915489,101166.30000000005,4.8508451582165435E-3]
[1840,"Underground Conduit",6874814.5700000003,0,6874814.5700000003,3265542.2800000003,0,3265542.2800000003,875650.38000000082,44.257899999999999,2.2594836176140304E-2,50,0.02,155335.30895049247,65310.845600000008,8756.5038000000077,229402.65835049248,229402.89999999991,0.24164950742851943]
[1845,"Underground Conductors & Devices",26944944.489999998,9108934.2009994648,17836010.289000534,12298514.109999999,0,12298514.109999999,2792901.459999999,16.80687,5.9499478487071059E-2,35,2.8571428571428571E-2,1061233.3104855653,351386.11742857139,39898.592285714272,1452518.0201998511,1452517.5599999968,-0.46019985433667898]
[1845,"Underground Conductors & Devices (1846)",938870.65999999992,354750.6876551212,584119.97234487871,938624.28999999992,0,938624.28999999992,24737.130000000005,10.757999999999999,9.2954080684142043E-2,30,3.3333333333333333E-2,54296.335038564677,31287.476333333332,412.28550000000007,85996.096871898015,85996.550000000047,0.45312810203176923]
[1850,"Line Transformers (1850) Polemount",5768242.1700000018,265213.17260004237,5503028.9973999597,1291692.8800000015,0,1291692.8800000015,529629.19999999972,27.747699999999998,3.6039023054163052E-2,40,2.5000000000000001E-2,198323.78890502494,32292.322000000036,6620.3649999999961,237236.47590502497,235983.65999999997,-1252.815905024996]
[1850,"Line Transformers (1853) Padmount",9183431.799999997,74458.927127654388,9108972.8728723433,5455328.3600000003,0,5455328.3600000003,1374990.5500000005,20.204599999999999,4.9493679657107791E-2,30,3.3333333333333333E-2,450836.58537522861,181844.27866666668,22916.509166666674,655597.37320856191,657267.77999999933,1670.4067914374173]
[1855,"Services (Overhead & Underground)",3519280.26,0,3519280.26,3836261.41,0,3836261.41,1340226.28,19.006499999999999,5.2613579564885701E-2,25,0.04,185161.93197064163,153450.4564,26804.525600000001,365416.91397064162,365416.75999999978,-0.15397064184071496]
[1860,"Meters",1781112.7526666666,69684.443643157443,1711428.3090235093,1436003.99,32044.980000000003,1403959.01,939275.30999999994,11.222725801488931,8.9104912450710408E-2,20,0.05,152496.66964120715,70197.950500000006,23481.882749999997,246176.50289120714,246291.71999999997,115.21710879282909]
[1860,"Meters (Smart Meters)",5017820.46,0,5017820.46,530782.53999999957,0,530782.53999999957,0,12.577374221075369,7.9507851354565146E-2,15,6.6666666666666666E-2,398956.12325757573,35385.502666666638,0,434341.62592424237,435062.33999999985,720.71407575748162]
[1905,"Land",508969.83,0,508969.83,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1908,"Buildings & Fixtures",10750312.359999999,10214.94202333198,10740097.417976668,4046070.25,0,4046070.25,403007.01999999955,48.07,2.0802995631370919E-2,60,1.6666666666666666E-2,223426.19966666668,67434.504166666666,3358.3918333333295,294219.09566666669,298056.59000000003,3837.4943333333358]
[1910,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1915,"Office Furniture & Equipment (10 years)",471375.64,134398.54611999978,336977.09388000023,400669.10999999987,0,400669.10999999987,23457.23000000012,6.0952000000000002,0.16406352539703373,10,0.1,55285.650000000038,40066.910999999986,1172.8615000000059,96525.422500000015,96266.130000000121,-259.29249999989406]
[1915,"Office Furniture & Equipment (5 years)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1920,"Computer Equipment - Hardware",817650.7200000002,637729.03818878019,179921.68181122001,1046667.4699999999,0,1046667.4699999999,332121.28000000009,2.957894,0.33807837603375918,5,0.2,60827.630000000005,209333.49399999998,33212.128000000012,303373.25199999998,309624.90000000014,6251.6480000001611]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1930,"Transportation Equipment (1931)",227225.06,158869.39064,68355.66936,634852.1100000001,0,634852.1100000001,177475.41999999993,4.1315999999999997,0.24203698325104078,8,0.125,16544.600000000002,79356.513750000013,11092.213749999995,106993.32750000001,94519.290000000008,-12474.037500000006]
[1930,"Transportation Equipment (1932)  Large Trucks",2718355.3800000004,390200.70077294135,2328154.6792270588,2526391.9199999995,0,2526391.9199999995,699037.3000000004,11.464551206315461,8.7225394348549062E-2,15,6.6666666666666666E-2,203074.20999999996,168426.12799999997,23301.243333333347,394801.58133333328,371724.00999999989,-23077.571333333384]
[1930,"Transportation Equipment (1933) Trailers",96505.73000000001,0,96505.73000000001,103740,0,103740,0,18.693133151126467,5.3495580003384238E-2,20,0.05,5162.6299999999983,5187,0,10349.629999999997,10349.629999999999,1.8189894035458565E-12]
[1935,"Stores Equipment",39772.790000000008,0,39772.790000000008,86865.16,0,86865.16,0,7.3323630048596327,0.13638168204946144,10,0.1,5424.28,8686.5159999999996,0,14110.795999999998,14110.790000000008,-5.9999999903084245E-3]
[1940,"Tools, Shop & Garage Equipment",414513.89999999991,174764.03453999991,239749.86546,331697.56,0,331697.56,92558.700000000186,5.8170000000000002,0.17190991920233797,10,0.1,41215.379999999997,33169.756000000001,4627.9350000000095,79013.071000000011,79352.290000000037,339.21900000002643]
[1945,"Measurement & Testing Equipment",17387.130000000005,17387.130000000005,0,0,0,0,0,2.3157613639541998,0.43182342341720559,5,0.2,0,0,0,0,1,1]
[1950,"Power Operated Equipment",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1955,"Communications Equipment",346939.53,33333.857025327707,313605.67297467234,939997.60999999987,0,939997.60999999987,-82063.639999999796,17.865909713539466,5.5972520629171317E-2,20,0.05,17553.300000000003,46999.880499999992,-2051.5909999999949,62501.589500000002,56687.709999999963,-5813.8795000000391]
[1955,"Communication Equipment (Smart Meters)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1960,"Miscellaneous Equipment ",5637.5899999999965,5637.5899999999965,0,0,0,0,0,1.6988624207084624,0.58862918374695605,5,0.2,0,0,0,0,0,0]
[1970,"Load Management Controls Customer Premises",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1975,"Load Management Controls Utility Premises",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1980,"System Supervisor Equipment",0,0,0,0,0,0,0,0,0,15,6.6666666666666666E-2,0,0,0,0,0,0]
[1985,"Miscellaneous Fixed Assets",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1990,"Other Tangible Property",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1995,"Contributions & Grants - OH",-2156992.6202204484,0,-2156992.6202204484,-2750895.4800000004,0,-2750895.4800000004,-285001.94999999925,42.241997200495604,2.3673123106695049E-2,50,0.02,-51062.751838711389,-55017.909600000006,-2850.0194999999926,-108930.68093871139,-108857.40000000014,73.280938711250201]
[1995,"Contributions & Grants - UG",-9620678.2317881528,0,-9620678.2317881528,-6271807.5899999971,0,-6271807.5899999971,-1550879.3600000003,27.312083458851756,3.6613830706346329E-2,35,2.8571428571428571E-2,-352249.88405892276,-179194.50257142849,-22155.419428571433,-553599.80605892267,-553543.25999999978,56.546058922889642]
[1995,"Contributions & Grants - Transformers",-1743736.8601913988,0,-1743736.8601913988,-2748583.7999999993,0,-2748583.7999999993,-567346.28000000026,32.85617709626446,3.0435677196106108E-2,40,2.5000000000000001E-2,-53071.812191737015,-68714.594999999987,-7091.8285000000033,-128878.23569173701,-128843.71000000008,34.525691736926092]
[1995,"Contributions & Grants - Smart Meters",-84686.599703118511,0,-84686.599703118511,-240252.62,0,-240252.62,-68256.240000000049,12.901580100603882,7.7509885781602297E-2,15,6.6666666666666666E-2,-6564.048670220991,-16016.841333333334,-2275.2080000000014,-24856.098003554329,-24895.22,-39.121996445672266]
[1995,"Contributions & Grants - Non-Smart Meters",-85197.709333333332,0,-85197.709333333332,-63380.21,0,-63380.21,0,17.450540616850756,5.7304814902660983E-2,20,0.05,-4882.238963477379,-3169.0104999999999,0,-8051.2494634773793,-8051.25,-5.3652262067771517E-4]
[null,"Total",{"$f":"SUM(C151:C205)","v":106838755.58143021},21911349.054092716,84874431.367337465,46144212.240000002,507723.12000000023,45618051.479999997,12461532.670000004,null,null,null,null,{"$f":"SUM(N151:N205)","v":3986266.7107551657},1868563.7465293652,338889.83086269844,6193720.2881472306,6113096.4599999962,-80623.828147233042]
[]
[]
[]
[]
[]
[2018,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense",null,null,null,null,null,null,null,null,null,null,2018]
["Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[1611,"Computer Software (Formerly known as Account 1925)",366564.4700000002,366564.4700000002,{"$f":"C215-D215","v":0},1888723.1999999997,683098.25999999978,{"$f":"F215-G215","v":1205624.94},288890.79000000004,1.7969900000000001,{"$f":"IF(J215=0,0,1/J215)","v":0.55648612401849762},3,{"$f":"IF(L215=0,0,1/L215)","v":0.33333333333333331},{"$f":"IF(J215=0,0,+E215/J215)","v":0},{"$f":"IF(L215=0,0,+H215/L215)","v":401874.98},{"$f":"IF(L215=0,0,+(I215*0.5)/L215)","v":48148.465000000004},{"$f":"IF(ISERROR(+N215+O215+P215), 0, +N215+O215+P215)","v":450023.44500000001},427954.85000000009,{"$f":"IF(ISERROR(+R215-Q215), 0, +R215-Q215)","v":-22068.594999999914}]
[1612,"Land Rights (Formally known as Account 1906)",792523.25,0,{"$f":"C216-D216","v":792523.25},809.6,0,{"$f":"F216-G216","v":809.6},0,13.884,{"$f":"IF(J216=0,0,1/J216)","v":7.2025352924229333E-2},25,{"$f":"IF(L216=0,0,1/L216)","v":0.04},{"$f":"IF(J216=0,0,+E216/J216)","v":57081.76678190723},{"$f":"IF(L216=0,0,+H216/L216)","v":32.384},{"$f":"IF(L216=0,0,+(I216*0.5)/L216)","v":0},{"$f":"IF(ISERROR(+N216+O216+P216), 0, +N216+O216+P216)","v":57114.150781907229},57098.959999999963,{"$f":"IF(ISERROR(+R216-Q216), 0, +R216-Q216)","v":-15.190781907265773}]
[1805,"Land",507272.79000000004,0,507272.79000000004,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1808,"Buildings",0,0,0,0,0,0,0,0,0,50,0.02,0,0,0,0,0,0]
[1810,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1815,"Transformer Station Equipment >50 kV (1708,1740,1745)",3208341.14,0,3208341.14,0,0,0,86579.810000000056,41.851414317818829,2.3894055106621234E-2,50,0.02,76660.28,0,865.79810000000055,77526.078099999999,77526.080000000075,1.9000000756932423E-3]
[1815,"Transformer Station Equipment >50 kV (1715)",1273083.4300000002,9703.7961686766776,1263379.6338313236,16099,0,16099,0,36.637500000000003,2.7294438758103036E-2,45,2.2222222222222223E-2,34483.238043843696,357.75555555555553,0,34840.993599399255,36889.819999999949,2048.8264006006939]
[1815,"Transformer Station Equipment >50 kV (1815)",52975.16,0,null,18437.640000000003,0,null,0,36.637500000000003,null,40,null,null,null,null,null,0]
[1815,"Transformer Station Equipment >50 kV (1716)",32522.13,32522.13,{"$f":"C223-D223","v":0},0,0,{"$f":"F223-G223","v":0},0,1.4462887024767184,{"$f":"IF(J223=0,0,1/J223)","v":0.6914248851474365},10,{"$f":"IF(L223=0,0,1/L223)","v":0.1},{"$f":"IF(J223=0,0,+E223/J223)","v":0},{"$f":"IF(L223=0,0,+H223/L223)","v":0},{"$f":"IF(L223=0,0,+(I223*0.5)/L223)","v":0},{"$f":"IF(ISERROR(+N223+O223+P223), 0, +N223+O223+P223)","v":0},0,{"$f":"IF(ISERROR(+R223-Q223), 0, +R223-Q223)","v":0}]
[1815,"Transformer Station Equipment >50 kV (1717)",423006.78,0,423006.78,0,0,0,0,31.711103731130137,3.1534695495897248E-2,40,2.5000000000000001E-2,13339.39,0,0,13339.39,13339.370000000024,-1.9999999974970706E-2]
[1815,"Transformer Station Equipment >50 kV (1719)",433011.5,0,433011.5,56952.25,0,56952.25,48708.440000000061,12.113321166249658,8.2553742798978785E-2,20,0.05,35746.720000000001,2847.6125000000002,1217.7110000000016,39812.043500000007,39812.049999999988,6.4999999813153408E-3]
[1820,"Distribution Station Equipment <50 kV",2004873.0299999998,696691.77681056084,1308181.253189439,488848.12999999995,0,488848.12999999995,14520.780000000028,23.37715,4.2776814111215436E-2,45,2.2222222222222223E-2,55959.82629146149,10863.291777777777,161.3420000000003,66984.460069239271,66984.480000000156,1.9930760885472409E-2]
[1820,"Distribution Station Equipment <50 kV (1821)",1150231.6400000001,103141.75083358638,1047089.8891664138,747052.37999999989,0,747052.37999999989,0,20.332000000000001,4.9183553019870152E-2,30,3.3333333333333333E-2,51499.601080386274,24901.745999999996,0,76401.347080386273,76401.350000000093,2.9196138202678412E-3]
[1825,"Storage Battery Equipment",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1830,"Poles, Towers & Fixtures-Wood poles",15662777.789999999,0,15662777.789999999,10394635.470000003,0,10394635.470000003,2321056.679999996,42.860599999999998,2.3331451262931457E-2,50,0.02,365435.33664951025,207892.70940000005,23210.56679999996,596538.61284951027,595091.34000000032,-1447.2728495099582]
[1830,"Poles, Towers & Fixtures (1831) Concrete",1677384.09,0,1677384.09,344604.98000000004,0,344604.98000000004,25962.910000000033,52.953000000000003,1.8884671312295809E-2,60,1.6666666666666666E-2,31676.847204124413,5743.4163333333336,216.35758333333359,37636.621120791075,37636.389999999898,-0.23112079117709072]
[1835,"Overhead Conductors & Devices",13378699.48,7571006.2828680333,5807693.1971319672,8512397.8500000015,0,8512397.8500000015,2098688.7500000009,23.964189999999999,4.1728929707200622E-2,60,1.6666666666666666E-2,242348.8211841071,141873.29750000002,17489.072916666675,401711.19160077377,400622.35000000056,-1088.8416007732158]
[1835,"Overhead Conductors & Devices (1836)",1684638.15,1021196.0184316789,663442.13156832103,548635.90000000014,0,548635.90000000014,69741.019999999902,5.2848653930155516,0.18921957810346399,15,6.6666666666666666E-2,125536.24023142054,36575.726666666676,2324.7006666666634,164436.66756475388,164436.66999999993,2.4352460459340364E-3]
[1835,"Overhead Conductors & Devices (1837)",1438979.9500000002,861045.5698901203,577934.38010987989,1442247.37,0,1442247.37,181738.93000000017,9.8952291059394977,0.1010588021049216,30,3.3333333333333333E-2,58405.35614915489,48074.912333333334,3028.9821666666694,109509.2506491549,109359.16999999993,-150.0806491549738]
[1840,"Underground Conduit",6874814.5700000003,0,6874814.5700000003,4141192.6600000011,0,4141192.6600000011,1056467.669999999,44.257899999999999,2.2594836176140304E-2,50,0.02,155335.30895049247,82823.853200000027,10564.676699999989,248723.83885049247,248724.06999999983,0.23114950736635365]
[1845,"Underground Conductors & Devices",26944944.489999998,9345713.8144947775,17599230.675505221,15091415.569999998,0,15091415.569999998,2064179.5200000016,16.80687,5.9499478487071059E-2,35,2.8571428571428571E-2,1047145.046966224,431183.30199999997,29488.278857142879,1507816.6278233668,1507816.6300000045,2.1766377612948418E-3]
[1845,"Underground Conductors & Devices (1846)",938870.65999999992,354750.6876551212,584119.97234487871,963361.41999999993,0,963361.41999999993,148085.58999999997,10.757999999999999,9.2954080684142043E-2,30,3.3333333333333333E-2,54296.335038564677,32112.047333333332,2468.0931666666661,88876.475538564686,88876.469999999972,-5.5385647137882188E-3]
[1850,"Line Transformers (1850) Polemount",5768242.1700000018,265213.17260004237,5503028.9973999597,1821322.0800000012,0,1821322.0800000012,664749.85,27.747699999999998,3.6039023054163052E-2,40,2.5000000000000001E-2,198323.78890502494,45533.052000000032,8309.3731250000001,252166.21403002497,248080.64999999898,-4085.5640300259984]
[1850,"Line Transformers (1853) Padmount",9183431.799999997,74458.927127654388,9108972.8728723433,6830318.9100000011,0,6830318.9100000011,1378236.1600000004,20.204599999999999,4.9493679657107791E-2,30,3.3333333333333333E-2,450836.58537522861,227677.29700000005,22970.602666666673,701484.48504189542,702818.8200000003,1334.3349581048824]
[1855,"Services (Overhead & Underground)",3519280.26,0,3519280.26,5176487.6900000004,0,5176487.6900000004,1316977.76,19.006499999999999,5.2613579564885701E-2,25,0.04,185161.93197064163,207059.50760000001,26339.555199999999,418560.99477064161,418078,-482.99477064161329]
[1860,"Meters",1781112.7526666666,69684.443643157443,1711428.3090235093,2375279.2999999998,204081.21,2171198.09,847240.09999999986,11.222725801488931,8.9104912450710408E-2,20,0.05,152496.66964120715,108559.90449999999,21181.002499999995,282237.57664120715,280773.80999999994,-1463.766641207214]
[1860,"Meters (Smart Meters)",5017820.46,0,5017820.46,530782.53999999957,0,530782.53999999957,208240.30000000002,12.577374221075369,7.9507851354565146E-2,15,6.6666666666666666E-2,398956.12325757573,35385.502666666638,6941.3433333333342,441282.96925757569,442003.68,720.71074242430041]
[1905,"Land",508969.83,0,508969.83,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1908,"Buildings & Fixtures",10750312.359999999,10214.94202333198,10740097.417976668,4449077.2699999996,0,4449077.2699999996,1024864.2200000003,48.07,2.0802995631370919E-2,60,1.6666666666666666E-2,223426.19966666668,74151.287833333321,8540.5351666666702,306118.02266666666,307201.0300000002,1083.0073333335458]
[1910,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1915,"Office Furniture & Equipment (10 years)",471375.64,180698.11198399993,290677.52801600005,424126.33999999997,0,424126.33999999997,115088.22999999998,6.0952000000000002,0.16406352539703373,10,0.1,47689.580000000009,42412.633999999998,5754.4114999999993,95856.625500000009,96694.050000000047,837.42450000003737]
[1915,"Office Furniture & Equipment (5 years)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1920,"Computer Equipment - Hardware",817650.7200000002,817650.7200000002,0,1378788.75,0,1378788.75,326559.0499999997,2.957894,0.33807837603375918,5,0.2,0,275757.75,32655.90499999997,308413.65499999997,300817.4499999996,-7596.2050000003655]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1930,"Transportation Equipment (1931)",227225.06,204582.776468,22642.283532000001,812327.53,0,812327.53,117648.45000000011,4.1315999999999997,0.24203698325104078,8,0.125,5480.27,101540.94125,7353.0281250000071,114374.23937500002,97172.999999999971,-17201.239375000048]
[1930,"Transportation Equipment (1932)  Large Trucks",2718355.3800000004,435195.39560134307,2283159.9843986575,3225429.2199999997,0,3225429.2199999997,400609.99999999994,11.464551206315461,8.7225394348549062E-2,15,6.6666666666666666E-2,199149.53000000003,215028.61466666666,13353.666666666664,427531.81133333337,435701.43000000005,8169.6186666666763]
[1930,"Transportation Equipment (1933) Trailers",96505.73000000001,0,96505.73000000001,103740,0,103740,0,18.693133151126467,5.3495580003384238E-2,20,0.05,5162.6299999999983,5187,0,10349.629999999997,10349.629999999999,1.8189894035458565E-12]
[1935,"Stores Equipment",39772.790000000008,0,39772.790000000008,86865.16,0,86865.16,5215.4199999999837,7.3323630048596327,0.13638168204946144,10,0.1,5424.28,8686.5159999999996,260.77099999999916,14371.566999999997,14321.869999999995,-49.697000000001935]
[1940,"Tools, Shop & Garage Equipment",414513.89999999991,198825.29882999996,215688.60116999995,424256.26000000018,0,424256.26000000018,66031.790000000037,5.8170000000000002,0.17190991920233797,10,0.1,37079.009999999987,42425.626000000018,3301.5895000000019,82806.2255,81856.560000000056,-949.66549999994459]
[1945,"Measurement & Testing Equipment",17387.130000000005,17387.130000000005,0,0,0,0,0,2.3157613639541998,0.43182342341720559,5,0.2,0,0,0,0,0,0]
[1950,"Power Operated Equipment",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1955,"Communications Equipment",346939.53,33333.499707133429,313606.03029286658,857933.97000000009,0,857933.97000000009,109825.4999999999,17.865909713539466,5.5972520629171317E-2,20,0.05,17553.32,42896.698500000006,2745.6374999999975,63195.656000000003,65298.990000000049,2103.3340000000462]
[1955,"Communication Equipment (Smart Meters)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1960,"Miscellaneous Equipment ",5637.5899999999965,5637.5899999999965,0,0,0,0,0,1.6988624207084624,0.58862918374695605,5,0.2,0,0,0,0,0,0]
[1970,"Load Management Controls Customer Premises",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1975,"Load Management Controls Utility Premises",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1980,"System Supervisor Equipment",0,0,0,0,0,0,0,0,0,15,6.6666666666666666E-2,0,0,0,0,0,0]
[1985,"Miscellaneous Fixed Assets",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1990,"Other Tangible Property",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1995,"Contributions & Grants - OH",-2156992.6202204484,0,-2156992.6202204484,-3035897.4299999997,0,-3035897.4299999997,-213627.40000000037,42.241997200495604,2.3673123106695049E-2,50,0.02,-51062.751838711389,-60717.948599999996,-2136.2740000000035,-113916.97443871139,-113843.67999999993,73.294438711454859]
[1995,"Contributions & Grants - UG",-9620678.2317881528,0,-9620678.2317881528,-7822686.9499999974,0,-7822686.9499999974,-1533149.4600000023,27.312083458851756,3.6613830706346329E-2,35,2.8571428571428571E-2,-352249.88405892276,-223505.34142857135,-21902.135142857176,-597657.36063035135,-597600.80999999959,56.550630351761356]
[1995,"Contributions & Grants - Transformers",-1743736.8601913988,0,-1743736.8601913988,-3315930.0799999996,0,-3315930.0799999996,-718692.16999999993,32.85617709626446,3.0435677196106108E-2,40,2.5000000000000001E-2,-53071.812191737015,-82898.251999999993,-8983.6521249999987,-144953.716316737,-144919.19999999995,34.516316737048328]
[1995,"Contributions & Grants - Smart Meters",-84686.599703118511,0,-84686.599703118511,-308508.86000000004,0,-308508.86000000004,-72565.129999999946,12.901580100603882,7.7509885781602297E-2,15,6.6666666666666666E-2,-6564.048670220991,-20567.257333333335,-2418.837666666665,-29550.14367022099,-29589.26999999999,-39.126329778999207]
[1995,"Contributions & Grants - Non-Smart Meters",-85197.709333333332,0,-85197.709333333332,-63380.21,0,-63380.21,0,17.450540616850756,5.7304814902660983E-2,20,0.05,-4882.238963477379,-3169.0104999999999,0,-8051.2494634773793,-8051.25,-5.3652262067771517E-4]
[null,"Total",{"$f":"SUM(C215:C269)","v":106838755.58143021},22675218.305137217,84110562.116292983,58605744.909999996,887179.46999999974,57700127.800000012,12447873.559999995,null,null,null,null,{"$f":"SUM(N215:N269)","v":3863859.2976644728},2468601.5567547632,263450.56730595237,6595911.4217251884,6555734.8100000042,-40176.611725181618]
[]
[]
[]
[]
[2019,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense",null,null,null,null,null,null,null,null,null,null,2018]
["Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[1611,"Computer Software (Formerly known as Account 1925)",366564.4700000002,366564.4700000002,{"$f":"C278-D278","v":0},2177613.9899999998,980422.49999999977,{"$f":"F278-G278","v":1197191.49},361772.66999999993,1.7969900000000001,{"$f":"IF(J278=0,0,1/J278)","v":0.55648612401849762},3,{"$f":"IF(L278=0,0,1/L278)","v":0.33333333333333331},{"$f":"IF(J278=0,0,+E278/J278)","v":0},{"$f":"IF(L278=0,0,+H278/L278)","v":399063.83},{"$f":"IF(L278=0,0,+(I278*0.5)/L278)","v":60295.444999999985},{"$f":"IF(ISERROR(+N278+O278+P278), 0, +N278+O278+P278)","v":459359.27500000002},428996.91000000015,{"$f":"IF(ISERROR(+R278-Q278), 0, +R278-Q278)","v":-30362.364999999874}]
[1612,"Land Rights (Formally known as Account 1906)",792523.25,0,{"$f":"C279-D279","v":792523.25},809.6,0,{"$f":"F279-G279","v":809.6},0,13.884,{"$f":"IF(J279=0,0,1/J279)","v":7.2025352924229333E-2},25,{"$f":"IF(L279=0,0,1/L279)","v":0.04},{"$f":"IF(J279=0,0,+E279/J279)","v":57081.76678190723},{"$f":"IF(L279=0,0,+H279/L279)","v":32.384},{"$f":"IF(L279=0,0,+(I279*0.5)/L279)","v":0},{"$f":"IF(ISERROR(+N279+O279+P279), 0, +N279+O279+P279)","v":57114.150781907229},57098.949999999953,{"$f":"IF(ISERROR(+R279-Q279), 0, +R279-Q279)","v":-15.200781907275086}]
[1805,"Land",507272.79000000004,0,507272.79000000004,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1808,"Buildings",0,0,0,0,0,0,0,0,0,50,0.02,0,0,0,0,0,0]
[1810,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1815,"Transformer Station Equipment >50 kV (1708,1740,1745)",3208341.14,0,3208341.14,86579.810000000056,0,86579.810000000056,5518.8700000001118,41.851414317818829,2.3894055106621234E-2,50,0.02,76660.28,1731.5962000000011,55.18870000000112,78447.064899999998,78447.059999999823,-4.9000001745298505E-3]
[1815,"Transformer Station Equipment >50 kV (1715)",1273083.4300000002,9703.7961686766776,1263379.6338313236,16099,0,16099,193726.15999999992,36.637500000000003,2.7294438758103036E-2,45,2.2222222222222223E-2,34483.238043843696,357.75555555555553,2152.512888888888,36993.506488288142,39042.340000000084,2048.8335117119423]
[1815,"Transformer Station Equipment >50 kV (1815)",52975.16,0,null,18437.640000000003,0,null,0,36.637500000000003,null,40,null,null,null,null,null,0]
[1815,"Transformer Station Equipment >50 kV (1716)",32522.13,32522.13,{"$f":"C286-D286","v":0},0,0,{"$f":"F286-G286","v":0},0,1.4462887024767184,{"$f":"IF(J286=0,0,1/J286)","v":0.6914248851474365},10,{"$f":"IF(L286=0,0,1/L286)","v":0.1},{"$f":"IF(J286=0,0,+E286/J286)","v":0},{"$f":"IF(L286=0,0,+H286/L286)","v":0},{"$f":"IF(L286=0,0,+(I286*0.5)/L286)","v":0},{"$f":"IF(ISERROR(+N286+O286+P286), 0, +N286+O286+P286)","v":0},0,{"$f":"IF(ISERROR(+R286-Q286), 0, +R286-Q286)","v":0}]
[1815,"Transformer Station Equipment >50 kV (1717)",423006.78,0,423006.78,0,0,0,0,31.711103731130137,3.1534695495897248E-2,40,2.5000000000000001E-2,13339.39,0,0,13339.39,13339.379999999976,-1.0000000023865141E-2]
[1815,"Transformer Station Equipment >50 kV (1719)",433011.5,0,433011.5,105660.69000000006,0,105660.69000000006,0,12.113321166249658,8.2553742798978785E-2,20,0.05,35746.720000000001,5283.0345000000034,0,41029.754500000003,41029.770000000019,1.5500000015890691E-2]
[1820,"Distribution Station Equipment <50 kV",2004873.0299999998,696691.77681056084,1308181.253189439,503368.91,0,503368.91,149715.94,23.37715,4.2776814111215436E-2,45,2.2222222222222223E-2,55959.82629146149,11185.975777777778,1663.5104444444444,68809.312513683704,68809.299999999785,-1.2513683919678442E-2]
[1820,"Distribution Station Equipment <50 kV (1821)",1150231.6400000001,103141.75083358638,1047089.8891664138,747052.37999999989,0,747052.37999999989,0,20.332000000000001,4.9183553019870152E-2,30,3.3333333333333333E-2,51499.601080386274,24901.745999999996,0,76401.347080386273,76401.339999999851,-7.0803864218760282E-3]
[1825,"Storage Battery Equipment",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1830,"Poles, Towers & Fixtures-Wood poles",15662777.789999999,0,15662777.789999999,12715692.149999999,0,12715692.149999999,2020758.4900000037,42.860599999999998,2.3331451262931457E-2,50,0.02,365435.33664951025,254313.84299999996,20207.584900000038,639956.7645495102,631355.12999999954,-8601.6345495106652]
[1830,"Poles, Towers & Fixtures (1831) Concrete",1677384.09,0,1677384.09,370567.89000000007,0,370567.89000000007,-8555.6500000000233,52.953000000000003,1.8884671312295809E-2,60,1.6666666666666666E-2,31676.847204124413,6176.1315000000013,-71.297083333333532,37781.681620791082,37728.220000000205,-53.461620790876623]
[1835,"Overhead Conductors & Devices",13378699.48,7571006.2828680333,5807693.1971319672,10611086.600000001,0,10611086.600000001,1669995.1199999992,23.964189999999999,4.1728929707200622E-2,60,1.6666666666666666E-2,242348.8211841071,176851.44333333336,13916.625999999993,433116.89051744045,432028.05999999866,-1088.830517441791]
[1835,"Overhead Conductors & Devices (1836)",1684638.15,1094718.0762973509,589920.07370264898,618376.92000000004,0,618376.92000000004,49132.690000000061,5.2848653930155516,0.18921957810346399,15,6.6666666666666666E-2,111624.42746077961,41225.128000000004,1637.7563333333353,154487.31179411293,154487.30999999982,-1.7941131081897765E-3]
[1835,"Overhead Conductors & Devices (1837)",1438979.9500000002,861250.86177943146,577729.08822056872,1623986.3000000003,0,1623986.3000000003,202246.66999999963,9.8952291059394977,0.1010588021049216,30,3.3333333333333333E-2,58384.609596739247,54132.876666666678,3370.7778333333272,115888.26409673925,115738.17999999993,-150.08409673931601]
[1840,"Underground Conduit",6874814.5700000003,0,6874814.5700000003,5197660.33,0,5197660.33,507849.92000000109,44.257899999999999,2.2594836176140304E-2,50,0.02,155335.30895049247,103953.2066,5078.4992000000111,264367.01475049247,264367.26,0.24524950754130259]
[1845,"Underground Conductors & Devices",26944944.489999998,9601608.3925164342,17343336.097483564,17155595.09,0,17155595.09,3237226.41,16.80687,5.9499478487071059E-2,35,2.8571428571428571E-2,1031919.4530262663,490159.8597142857,46246.091571428573,1568325.4043119806,1567032.9899999984,-1292.4143119822256]
[1845,"Underground Conductors & Devices (1846)",938870.65999999992,358002.10325722094,580868.55674277898,1111447.0099999998,0,1111447.0099999998,166193.11000000016,10.757999999999999,9.2954080684142043E-2,30,3.3333333333333333E-2,53994.10269034942,37048.23366666666,2769.8851666666692,93812.221523682761,95104.639999999898,1292.4184763171361]
[1850,"Line Transformers (1850) Polemount",5768242.1700000018,265213.17260004237,5503028.9973999597,2486071.9300000011,0,2486071.9300000011,489300.57999999938,27.747699999999998,3.6039023054163052E-2,40,2.5000000000000001E-2,198323.78890502494,62151.798250000029,6116.2572499999924,266591.84440502495,262506.28000000084,-4085.5644050241099]
[1850,"Line Transformers (1853) Padmount",9183431.799999997,148731.04314043038,9034700.756859567,8208555.0700000012,0,8208555.0700000012,2233410.2299999991,20.204599999999999,4.9493679657107791E-2,30,3.3333333333333333E-2,447160.58505783672,273618.50233333337,37223.503833333314,758002.59122450335,759336.92000000039,1334.328775497037]
[1855,"Services (Overhead & Underground)",3519280.26,0,3519280.26,6493465.4500000002,0,6493465.4500000002,1668143.2600000005,19.006499999999999,5.2613579564885701E-2,25,0.04,185161.93197064163,259738.61800000002,33362.865200000007,478263.41517064162,477780.43000000017,-482.98517064144835]
[1860,"Meters",1781112.7526666666,69684.443643157443,1711428.3090235093,3222519.3999999994,344746.12,2877773.2799999993,597679.54000000039,11.222725801488931,8.9104912450710408E-2,20,0.05,152496.66964120715,143888.66399999996,14941.98850000001,311327.32214120711,312815.67000000004,1488.3478587929276]
[1860,"Meters (Smart Meters)",5017820.46,0,5017820.46,739022.83999999962,0,739022.83999999962,273165.01999999944,12.577374221075369,7.9507851354565146E-2,15,6.6666666666666666E-2,398956.12325757573,49268.189333333306,9105.5006666666486,457329.81325757568,457235.5399999998,-94.273257575870957]
[1905,"Land",508969.83,0,508969.83,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1908,"Buildings & Fixtures",10750312.359999999,10214.94202333198,10740097.417976668,5473941.4900000002,0,5473941.4900000002,2037896,48.07,2.0802995631370919E-2,60,1.6666666666666666E-2,223426.19966666668,91232.358166666672,16982.466666666667,331641.02450000006,316399.12000000029,-15241.904499999771]
[1910,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1915,"Office Furniture & Equipment (10 years)",471375.64,283050.29513599997,188325.34486400004,539214.56999999995,0,539214.56999999995,84703.510000000009,6.0952000000000002,0.16406352539703373,10,0.1,30897.320000000007,53921.456999999995,4235.1755000000003,89053.952499999999,86979.679999999935,-2074.2725000000646]
[1915,"Office Furniture & Equipment (5 years)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1920,"Computer Equipment - Hardware",817650.7200000002,817650.7200000002,0,1705347.7999999998,362536.19999999995,1342811.5999999999,193148.85000000056,2.957894,0.33807837603375918,5,0.2,0,268562.31999999995,19314.885000000057,287877.20500000002,293812.30000000086,5935.0950000008452]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1930,"Transportation Equipment (1931)",227225.06,192481.98112399998,34743.078876000014,929975.9800000001,140031.66000000003,789944.32000000007,39835.149999999907,4.1315999999999997,0.24203698325104078,8,0.125,8409.1100000000042,98743.040000000008,2489.6968749999942,109641.846875,111679.41000000003,2037.5631250000297]
[1930,"Transportation Equipment (1932)  Large Trucks",2718355.3800000004,461051.74187348271,2257303.6381265176,3626039.2199999997,0,3626039.2199999997,512031.93999999989,11.464551206315461,8.7225394348549062E-2,15,6.6666666666666666E-2,196894.2,241735.94799999997,17067.73133333333,455697.87933333335,453115.30000000022,-2582.5793333331239]
[1930,"Transportation Equipment (1933) Trailers",96505.73000000001,0,96505.73000000001,103740,0,103740,47899,18.693133151126467,5.3495580003384238E-2,20,0.05,5162.6299999999983,5187,1197.4749999999999,11547.104999999998,11737.470000000001,190.36500000000342]
[1935,"Stores Equipment",39772.790000000008,4433.6599381484748,35339.130061851531,92080.579999999987,0,92080.579999999987,0,7.3323630048596327,0.13638168204946144,10,0.1,4819.6099999999997,9208.0579999999991,0,14027.667999999998,14027.649999999965,-1.8000000032770913E-2]
[1940,"Tools, Shop & Garage Equipment",414513.89999999991,225276.88475999993,189237.01523999998,490288.05000000022,0,490288.05000000022,91840.529999999795,5.8170000000000002,0.17190991920233797,10,0.1,32531.719999999994,49028.805000000022,4592.0264999999899,86152.551500000016,83160.5,-2992.0515000000159]
[1945,"Measurement & Testing Equipment",17387.130000000005,17387.130000000005,0,0,0,0,0,2.3157613639541998,0.43182342341720559,5,0.2,0,0,0,0,0,0]
[1950,"Power Operated Equipment",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1955,"Communications Equipment",346939.53,33333.678366230604,313605.8516337694,967759.47,-177417.12999999989,1145176.5999999999,2518.9199999999983,17.865909713539466,5.5972520629171317E-2,20,0.05,17553.309999999998,57258.829999999994,62.972999999999956,74875.112999999983,77244.299999999988,2369.1870000000054]
[1955,"Communication Equipment (Smart Meters)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1960,"Miscellaneous Equipment ",5637.5899999999965,5637.5899999999965,0,0,0,0,0,1.6988624207084624,0.58862918374695605,5,0.2,0,0,0,0,0,0]
[1970,"Load Management Controls Customer Premises",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1975,"Load Management Controls Utility Premises",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1980,"System Supervisor Equipment",0,0,0,0,0,0,0,0,0,15,6.6666666666666666E-2,0,0,0,0,0,0]
[1985,"Miscellaneous Fixed Assets",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1990,"Other Tangible Property",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1995,"Contributions & Grants - OH",-2156992.6202204484,0,-2156992.6202204484,-3249524.83,0,-3249524.83,-922814.49000000034,42.241997200495604,2.3673123106695049E-2,50,0.02,-51062.751838711389,-64990.496599999999,-9228.144900000003,-125281.39333871139,-121587.20999999996,3694.1833387114311]
[1995,"Contributions & Grants - UG",-9620678.2317881528,0,-9620678.2317881528,-9355836.4100000001,0,-9355836.4100000001,-3165536.6399999969,27.312083458851756,3.6613830706346329E-2,35,2.8571428571428571E-2,-352249.88405892276,-267309.61171428574,-45221.951999999954,-664781.44777320849,-664724.8900000006,56.557773207896389]
[1995,"Contributions & Grants - Transformers",-1743736.8601913988,0,-1743736.8601913988,-4034622.2499999995,0,-4034622.2499999995,-1330228.3199999998,32.85617709626446,3.0435677196106108E-2,40,2.5000000000000001E-2,-53071.812191737015,-100865.55624999999,-16627.853999999999,-170565.22244173702,-175056.82000000007,-4491.597558263049]
[1995,"Contributions & Grants - Smart Meters",-84686.599703118511,0,-84686.599703118511,-381073.99,0,-381073.99,-28024.200000000026,12.901580100603882,7.7509885781602297E-2,15,6.6666666666666666E-2,-6564.048670220991,-25404.932666666668,-934.1400000000009,-32903.121336887656,-32942.240000000005,-39.118663112349168]
[1995,"Contributions & Grants - Non-Smart Meters",-85197.709333333332,0,-85197.709333333332,-63380.21,0,-63380.21,-16075.959999999992,17.450540616850756,5.7304814902660983E-2,20,0.05,-4882.238963477379,-3169.0104999999999,-401.89899999999977,-8453.1484634773788,-8453.1500000000087,-1.536522629976389E-3]
[null,"Total",{"$f":"SUM(C278:C332)","v":106838755.58143021},23229356.923136111,83556423.498294085,71053618.469999999,1650319.3499999996,69384861.479999974,11364473.32000001,null,null,null,null,{"$f":"SUM(N278:N332)","v":3809452.1917358497},2808221.0248666662,251601.13637976188,6869274.3529822798,6816073.0999999959,-53201.252982281323]
[]
[]
[]
[]
[]
[2020,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense",null,null,null,null,null,null,null,null,null,null,2018]
["Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[1611,"Computer Software (Formerly known as Account 1925)",366564.4700000002,366564.4700000002,{"$f":"C342-D342","v":0},2539386.6599999997,1373907.39,{"$f":"F342-G342","v":1165479.2699999998},341000,1.7969900000000001,{"$f":"IF(J342=0,0,1/J342)","v":0.55648612401849762},3,{"$f":"IF(L342=0,0,1/L342)","v":0.33333333333333331},{"$f":"IF(J342=0,0,+E342/J342)","v":0},{"$f":"IF(L342=0,0,+H342/L342)","v":388493.08999999991},{"$f":"IF(L342=0,0,+(I342*0.5)/L342)","v":56833.333333333336},{"$f":"IF(ISERROR(+N342+O342+P342), 0, +N342+O342+P342)","v":445326.42333333322},445326.42333333322,{"$f":"IF(ISERROR(+R342-Q342), 0, +R342-Q342)","v":0}]
[1612,"Land Rights (Formally known as Account 1906)",792523.25,0,{"$f":"C343-D343","v":792523.25},809.6,0,{"$f":"F343-G343","v":809.6},0,13.884,{"$f":"IF(J343=0,0,1/J343)","v":7.2025352924229333E-2},25,{"$f":"IF(L343=0,0,1/L343)","v":0.04},{"$f":"IF(J343=0,0,+E343/J343)","v":57081.76678190723},{"$f":"IF(L343=0,0,+H343/L343)","v":32.384},{"$f":"IF(L343=0,0,+(I343*0.5)/L343)","v":0},{"$f":"IF(ISERROR(+N343+O343+P343), 0, +N343+O343+P343)","v":57114.150781907229},57098.9516,{"$f":"IF(ISERROR(+R343-Q343), 0, +R343-Q343)","v":-15.199181907228194}]
[1805,"Land",507272.79000000004,0,507272.79000000004,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1808,"Buildings",0,0,0,0,0,0,0,0,0,50,0.02,0,0,0,0,0,0]
[1810,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1815,"Transformer Station Equipment >50 kV (1708,1740,1745)",3208341.14,0,3208341.14,92098.680000000168,0,92098.680000000168,0,41.851414317818829,2.3894055106621234E-2,50,0.02,76660.28,1841.9736000000034,0,78502.253599999996,78502.253599999996,0]
[1815,"Transformer Station Equipment >50 kV (1715)",1273083.4300000002,9703.7961686766776,1263379.6338313236,209825.15999999992,0,209825.15999999992,75000,36.637500000000003,2.7294438758103036E-2,45,2.2222222222222223E-2,34483.238043843696,4662.7813333333315,833.33333333333337,39979.352710510364,42028.183210510368,2048.8305000000037]
[1815,"Transformer Station Equipment >50 kV (1815)",52975.16,0,null,18437.640000000003,0,null,0,36.637500000000003,null,40,null,null,null,null,null,0]
[1815,"Transformer Station Equipment >50 kV (1716)",32522.13,32522.13,{"$f":"C350-D350","v":0},0,0,{"$f":"F350-G350","v":0},0,1.4462887024767184,{"$f":"IF(J350=0,0,1/J350)","v":0.6914248851474365},10,{"$f":"IF(L350=0,0,1/L350)","v":0.1},{"$f":"IF(J350=0,0,+E350/J350)","v":0},{"$f":"IF(L350=0,0,+H350/L350)","v":0},{"$f":"IF(L350=0,0,+(I350*0.5)/L350)","v":0},{"$f":"IF(ISERROR(+N350+O350+P350), 0, +N350+O350+P350)","v":0},0,{"$f":"IF(ISERROR(+R350-Q350), 0, +R350-Q350)","v":0}]
[1815,"Transformer Station Equipment >50 kV (1717)",423006.78,0,423006.78,0,0,0,0,31.711103731130137,3.1534695495897248E-2,40,2.5000000000000001E-2,13339.39,0,0,13339.39,13339.377868041276,-1.2131958723330172E-2]
[1815,"Transformer Station Equipment >50 kV (1719)",433011.5,0,433011.5,105660.69000000006,0,105660.69000000006,0,12.113321166249658,8.2553742798978785E-2,20,0.05,35746.720000000001,5283.0345000000034,0,41029.754500000003,41029.765447003963,1.0947003960609436E-2]
[1820,"Distribution Station Equipment <50 kV",2004873.0299999998,696691.77681056084,1308181.253189439,653084.85,0,653084.85,0,23.37715,4.2776814111215436E-2,45,2.2222222222222223E-2,55959.82629146149,14512.996666666666,0,70472.822958128148,70472.822958128119,-2.9103830456733704E-11]
[1820,"Distribution Station Equipment <50 kV (1821)",1150231.6400000001,103141.75083358638,1047089.8891664138,747052.37999999989,0,747052.37999999989,0,20.332000000000001,4.9183553019870152E-2,30,3.3333333333333333E-2,51499.601080386274,24901.745999999996,0,76401.347080386273,76401.347080386287,1.4551915228366852E-11]
[1825,"Storage Battery Equipment",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1830,"Poles, Towers & Fixtures-Wood poles",15662777.789999999,0,15662777.789999999,14736450.640000002,0,14736450.640000002,2267465.7800000003,42.860599999999998,2.3331451262931457E-2,50,0.02,365435.33664951025,294729.01280000003,22674.657800000001,682839.00724951026,670491.39567963255,-12347.611569877714]
[1830,"Poles, Towers & Fixtures (1831) Concrete",1677384.09,0,1677384.09,362012.24000000005,0,362012.24000000005,6208.75,52.953000000000003,1.8884671312295809E-2,60,1.6666666666666666E-2,31676.847204124413,6033.5373333333346,51.739583333333336,37762.124120791086,37708.661286019516,-53.46283477156976]
[1835,"Overhead Conductors & Devices",13378699.48,7571006.2828680333,5807693.1971319672,12281081.720000001,0,12281081.720000001,1873810.33,23.964189999999999,4.1728929707200622E-2,60,1.6666666666666666E-2,242348.8211841071,204684.69533333334,15615.086083333334,462648.6026007738,461559.769434107,-1088.8331666667946]
[1835,"Overhead Conductors & Devices (1836)",1684638.15,1164100.8593179786,520537.2906820213,667509.6100000001,0,667509.6100000001,128580.7,5.2848653930155516,0.18921957810346399,15,6.6666666666666666E-2,98495.846529972259,44500.640666666673,4286.0233333333335,147282.51052997229,147282.51052997226,-2.9103830456733704E-11]
[1835,"Overhead Conductors & Devices (1837)",1438979.9500000002,861639.23373491364,577340.71626508655,1826232.97,0,1826232.97,71653.39,9.8952291059394977,0.1010588021049216,30,3.3333333333333333E-2,58345.361192147073,60874.43233333333,1194.2231666666667,120414.01669214707,120263.93369214705,-150.08300000001327]
[1840,"Underground Conduit",6874814.5700000003,0,6874814.5700000003,5705510.2500000009,0,5705510.2500000009,2459942.25,44.257899999999999,2.2594836176140304E-2,50,0.02,155335.30895049247,114110.20500000002,24599.422500000001,294044.93645049247,294045.17530399666,0.23885350418277085]
[1845,"Underground Conductors & Devices",26944944.489999998,9935969.6761521418,17008974.813847855,20392821.5,0,20392821.5,3733650.63,16.80687,5.9499478487071059E-2,35,2.8571428571428571E-2,1012025.1310236739,582652.04285714286,53337.866142857143,1648015.040023674,1646097.7288513344,-1917.3111723395996]
[1845,"Underground Conductors & Devices (1846)",938870.65999999992,363783.17580375035,575087.48419624963,1277640.1199999999,0,1277640.1199999999,710966.51,10.757999999999999,9.2954080684142043E-2,30,3.3333333333333333E-2,53456.72840641845,42588.003999999994,11849.441833333334,107894.17423975178,109811.48536447267,1917.3111247208872]
[1850,"Line Transformers (1850) Polemount",5768242.1700000018,265213.17260004237,5503028.9973999597,2975372.5100000007,0,2975372.5100000007,550063.3899999999,27.747699999999998,3.6039023054163052E-2,40,2.5000000000000001E-2,198323.78890502494,74384.312750000012,6875.7923749999991,279583.89403002494,274268.46019669151,-5315.4338333334308]
[1850,"Line Transformers (1853) Padmount",9183431.799999997,347801.45492680569,8835630.3450731914,10441965.300000001,0,10441965.300000001,880797.85,20.204599999999999,4.9493679657107791E-2,30,3.3333333333333333E-2,437307.85786767327,348065.51,14679.964166666667,800053.3320343399,800151.21036767319,97.878333333297633]
[1855,"Services (Overhead & Underground)",3519280.26,0,3519280.26,8161608.7100000009,0,8161608.7100000009,1318898.54,19.006499999999999,5.2613579564885701E-2,25,0.04,185161.93197064163,326464.34840000002,26377.970799999999,538004.25117064163,537521.26066666667,-482.99050397495739]
[1860,"Meters",1781112.7526666666,69684.443643157443,1711428.3090235093,3820198.94,408567.28,3411631.66,528960,11.222725801488931,8.9104912450710408E-2,20,0.05,152496.66964120715,170581.58300000001,13224,336302.25264120719,339461.38464120717,3159.1319999999832]
[1860,"Meters (Smart Meters)",5017820.46,0,5017820.46,1012187.8599999991,0,1012187.8599999991,230000,12.577374221075369,7.9507851354565146E-2,15,6.6666666666666666E-2,398956.12325757573,67479.190666666604,7666.666666666667,474101.98059090902,471720.1707791806,-2381.8098117284244]
[1905,"Land",508969.83,0,508969.83,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1908,"Buildings & Fixtures",10750312.359999999,10214.94202333198,10740097.417976668,7511837.4900000002,0,7511837.4900000002,1768100,48.07,2.0802995631370919E-2,60,1.6666666666666666E-2,223426.19966666668,125197.29150000001,14734.166666666666,363357.65783333336,348268.68036666675,-15088.977466666605]
[1910,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1915,"Office Furniture & Equipment (10 years)",471375.64,350055.13349600002,121320.50650399999,623918.07999999996,0,623918.07999999996,94300,6.0952000000000002,0.16406352539703373,10,0.1,19904.269999999997,62391.807999999997,4715,87011.077999999994,87364.669999999984,353.59199999998964]
[1915,"Office Furniture & Equipment (5 years)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1920,"Computer Equipment - Hardware",817650.7200000002,817650.7200000002,0,1898496.6500000004,625162.96,1273333.6900000004,170100,2.957894,0.33807837603375918,5,0.2,0,254666.73800000007,17010,271676.73800000007,271111.14000000007,-565.59799999999814]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1930,"Transportation Equipment (1931)",227225.06,209448.89231600001,17776.167683999985,969811.13,140031.52999999991,829779.60000000009,40000,4.1315999999999997,0.24203698325104078,8,0.125,4302.4899999999971,103722.45000000001,2500,110524.94,110524.91062499999,-2.9375000012805685E-2]
[1930,"Transportation Equipment (1932)  Large Trucks",2718355.3800000004,482377.98538195872,2235977.3946180418,4138071.1599999997,0,4138071.1599999997,150000,11.464551206315461,8.7225394348549062E-2,15,6.6666666666666666E-2,195034.01,275871.41066666663,5000,475905.42066666664,480474.2699999999,4568.849333333259]
[1930,"Transportation Equipment (1933) Trailers",96505.73000000001,0,96505.73000000001,151639,0,151639,0,18.693133151126467,5.3495580003384238E-2,20,0.05,5162.6299999999983,7581.95,0,12744.579999999998,12744.58,1.8189894035458565E-12]
[1935,"Stores Equipment",39772.790000000008,27167.944729235958,12604.84527076405,92080.579999999987,0,92080.579999999987,0,7.3323630048596327,0.13638168204946144,10,0.1,1719.0700000000002,9208.0579999999991,0,10927.127999999999,10927.140000000001,1.2000000002444722E-2]
[1940,"Tools, Shop & Garage Equipment",414513.89999999991,276957.78857999993,137556.11141999997,582128.58000000007,0,582128.58000000007,64700,5.8170000000000002,0.17190991920233797,10,0.1,23647.259999999995,58212.858000000007,3235,85095.118000000002,84740.749999999985,-354.36800000001676]
[1945,"Measurement & Testing Equipment",17387.130000000005,17387.130000000005,0,0,0,0,0,2.3157613639541998,0.43182342341720559,5,0.2,0,0,0,0,0,0]
[1950,"Power Operated Equipment",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1955,"Communications Equipment",346939.53,33333.678366230604,313605.8516337694,970278.39,-177428.87999999992,1147707.27,100000,17.865909713539466,5.5972520629171317E-2,20,0.05,17553.309999999998,57385.363499999999,2500,77438.673500000004,83443.500000000015,6004.8265000000101]
[1955,"Communication Equipment (Smart Meters)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1960,"Miscellaneous Equipment ",5637.5899999999965,5637.5899999999965,0,0,0,0,0,1.6988624207084624,0.58862918374695605,5,0.2,0,0,0,0,0,0]
[1970,"Load Management Controls Customer Premises",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1975,"Load Management Controls Utility Premises",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1980,"System Supervisor Equipment",0,0,0,0,0,0,0,0,0,15,6.6666666666666666E-2,0,0,0,0,0,0]
[1985,"Miscellaneous Fixed Assets",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1990,"Other Tangible Property",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1995,"Contributions & Grants - OH",-2156992.6202204484,0,-2156992.6202204484,-4172339.3200000003,0,-4172339.3200000003,-729975.98,42.241997200495604,2.3673123106695049E-2,50,0.02,-51062.751838711389,-83446.786400000012,-7299.7597999999998,-141809.29803871139,-134494.21466699423,7315.0833717171627]
[1995,"Contributions & Grants - UG",-9620678.2317881528,0,-9620678.2317881528,-12521373.049999997,0,-12521373.049999997,-2449197.42,27.312083458851756,3.6613830706346329E-2,35,2.8571428571428571E-2,-352249.88405892276,-357753.5157142856,-34988.534571428572,-744991.93434463697,-744935.38247714203,56.551867494941689]
[1995,"Contributions & Grants - Transformers",-1743736.8601913988,0,-1743736.8601913988,-5364850.5699999994,0,-5364850.5699999994,-675000,32.85617709626446,3.0435677196106108E-2,40,2.5000000000000001E-2,-53071.812191737015,-134121.26424999998,-8437.5,-195630.57644173701,-204648.29960629396,-9017.7231645569555]
[1995,"Contributions & Grants - Smart Meters",-84686.599703118511,0,-84686.599703118511,-409098.19,0,-409098.19,0,12.901580100603882,7.7509885781602297E-2,15,6.6666666666666666E-2,-6564.048670220991,-27273.212666666666,0,-33837.261336887655,-33876.383394358927,-39.122057471271546]
[1995,"Contributions & Grants - Non-Smart Meters",-85197.709333333332,0,-85197.709333333332,-79456.169999999984,0,-79456.169999999984,0,17.450540616850756,5.7304814902660983E-2,20,0.05,-4882.238963477379,-3972.8084999999992,0,-8855.0474634773782,-8855.0474634773782,0]
[null,"Total",{"$f":"SUM(C342:C396)","v":106838755.58143021},24018054.027752399,82767726.393677801,82418091.789999992,2370240.2799999998,80029413.869999975,13710024.720000001,null,null,null,null,{"$f":"SUM(N342:N396)","v":3737055.0789237637},3124545.8613761915,259067.89341309527,7120668.83371305,7097372.5852739029,-23296.248439145675]
[]
[]
[]
[]
[]
[2021,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense",null,null,null,null,null,null,null,null,null,null,2018]
["Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[1611,"Computer Software (Formerly known as Account 1925)",366564.4700000002,366564.4700000002,{"$f":"C406-D406","v":0},2880386.6599999997,2303687.71,{"$f":"F406-G406","v":576698.94999999972},274300,1.7969900000000001,{"$f":"IF(J406=0,0,1/J406)","v":0.55648612401849762},3,{"$f":"IF(L406=0,0,1/L406)","v":0.33333333333333331},{"$f":"IF(J406=0,0,+E406/J406)","v":0},{"$f":"IF(L406=0,0,+H406/L406)","v":192232.98333333325},{"$f":"IF(L406=0,0,+(I406*0.5)/L406)","v":45716.666666666664},{"$f":"IF(ISERROR(+N406+O406+P406), 0, +N406+O406+P406)","v":237949.64999999991},237949.65000000002,{"$f":"IF(ISERROR(+R406-Q406), 0, +R406-Q406)","v":1.1641532182693481E-10}]
[1612,"Land Rights (Formally known as Account 1906)",792523.25,0,{"$f":"C407-D407","v":792523.25},809.6,0,{"$f":"F407-G407","v":809.6},0,13.884,{"$f":"IF(J407=0,0,1/J407)","v":7.2025352924229333E-2},25,{"$f":"IF(L407=0,0,1/L407)","v":0.04},{"$f":"IF(J407=0,0,+E407/J407)","v":57081.76678190723},{"$f":"IF(L407=0,0,+H407/L407)","v":32.384},{"$f":"IF(L407=0,0,+(I407*0.5)/L407)","v":0},{"$f":"IF(ISERROR(+N407+O407+P407), 0, +N407+O407+P407)","v":57114.150781907229},57098.9516,{"$f":"IF(ISERROR(+R407-Q407), 0, +R407-Q407)","v":-15.199181907228194}]
[1805,"Land",507272.79000000004,0,507272.79000000004,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1808,"Buildings",0,0,0,0,0,0,0,0,0,50,0.02,0,0,0,0,0,0]
[1810,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1815,"Transformer Station Equipment >50 kV (1708,1740,1745)",3208341.14,0,3208341.14,92098.680000000168,0,92098.680000000168,0,41.851414317818829,2.3894055106621234E-2,50,0.02,76660.28,1841.9736000000034,0,78502.253599999996,78502.253599999996,0]
[1815,"Transformer Station Equipment >50 kV (1715)",1273083.4300000002,9703.7961686766776,1263379.6338313236,284825.15999999992,0,284825.15999999992,1699597.44,36.637500000000003,2.7294438758103036E-2,45,2.2222222222222223E-2,34483.238043843696,6329.4479999999985,18884.416000000001,59697.102043843697,61745.932543843694,2048.8304999999964]
[1815,"Transformer Station Equipment >50 kV (1815)",52975.16,0,null,18437.640000000003,0,null,0,36.637500000000003,null,40,null,null,null,null,null,0]
[1815,"Transformer Station Equipment >50 kV (1716)",32522.13,32522.13,{"$f":"C414-D414","v":0},0,0,{"$f":"F414-G414","v":0},0,1.4462887024767184,{"$f":"IF(J414=0,0,1/J414)","v":0.6914248851474365},10,{"$f":"IF(L414=0,0,1/L414)","v":0.1},{"$f":"IF(J414=0,0,+E414/J414)","v":0},{"$f":"IF(L414=0,0,+H414/L414)","v":0},{"$f":"IF(L414=0,0,+(I414*0.5)/L414)","v":0},{"$f":"IF(ISERROR(+N414+O414+P414), 0, +N414+O414+P414)","v":0},0,{"$f":"IF(ISERROR(+R414-Q414), 0, +R414-Q414)","v":0}]
[1815,"Transformer Station Equipment >50 kV (1717)",423006.78,0,423006.78,0,0,0,0,31.711103731130137,3.1534695495897248E-2,40,2.5000000000000001E-2,13339.39,0,0,13339.39,13339.377868041276,-1.2131958723330172E-2]
[1815,"Transformer Station Equipment >50 kV (1719)",433011.5,0,433011.5,105660.69000000006,0,105660.69000000006,0,12.113321166249658,8.2553742798978785E-2,20,0.05,35746.720000000001,5283.0345000000034,0,41029.754500000003,41029.765447003963,1.0947003960609436E-2]
[1820,"Distribution Station Equipment <50 kV",2004873.0299999998,696691.77681056084,1308181.253189439,653084.85,0,653084.85,0,23.37715,4.2776814111215436E-2,45,2.2222222222222223E-2,55959.82629146149,14512.996666666666,0,70472.822958128148,70472.822958128119,-2.9103830456733704E-11]
[1820,"Distribution Station Equipment <50 kV (1821)",1150231.6400000001,103141.75083358638,1047089.8891664138,747052.37999999989,0,747052.37999999989,0,20.332000000000001,4.9183553019870152E-2,30,3.3333333333333333E-2,51499.601080386274,24901.745999999996,0,76401.347080386273,76401.347080386287,1.4551915228366852E-11]
[1825,"Storage Battery Equipment",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1830,"Poles, Towers & Fixtures-Wood poles",15662777.789999999,0,15662777.789999999,17003916.420000002,0,17003916.420000002,3280427.1100000003,42.860599999999998,2.3331451262931457E-2,50,0.02,365435.33664951025,340078.32840000006,32804.271100000005,738317.93614951032,725970.32457963249,-12347.61156987783]
[1830,"Poles, Towers & Fixtures (1831) Concrete",1677384.09,0,1677384.09,368220.99000000005,0,368220.99000000005,56110,52.953000000000003,1.8884671312295809E-2,60,1.6666666666666666E-2,31676.847204124413,6137.0165000000006,467.58333333333331,38281.44703745775,38227.984202686173,-53.462834771577036]
[1835,"Overhead Conductors & Devices",13378699.48,7571006.2828680333,5807693.1971319672,14154892.050000001,0,14154892.050000001,1953436.27,23.964189999999999,4.1728929707200622E-2,60,1.6666666666666666E-2,242348.8211841071,235914.86750000002,16278.635583333333,494542.32426744048,493453.49110077374,-1088.8331666667364]
[1835,"Overhead Conductors & Devices (1836)",1684638.15,1223098.8025795557,461539.34742044425,796090.31,0,796090.31,68819.5,5.2848653930155516,0.18921957810346399,15,6.6666666666666666E-2,87332.280597044548,53072.687333333335,2293.9833333333331,142698.95126371121,142698.95126371123,2.9103830456733704E-11]
[1835,"Overhead Conductors & Devices (1837)",1438979.9500000002,862164.28644030297,576815.66355969722,1897886.3599999999,0,1897886.3599999999,23337.22,9.8952291059394977,0.1010588021049216,30,3.3333333333333333E-2,58292.299994698478,63262.878666666664,388.95366666666666,121944.13232803182,121794.04932803182,-150.08299999999872]
[1840,"Underground Conduit",6874814.5700000003,0,6874814.5700000003,8165452.5000000009,0,8165452.5000000009,2303906.6,44.257899999999999,2.2594836176140304E-2,50,0.02,155335.30895049247,163309.05000000002,23039.066000000003,341683.42495049245,341683.66380399663,0.23885350418277085]
[1845,"Underground Conductors & Devices",26944944.489999998,9935969.6761521418,17008974.813847855,24126472.129999999,0,24126472.129999999,2516663.35,16.80687,5.9499478487071059E-2,35,2.8571428571428571E-2,1012025.1310236739,689327.77514285711,35952.333571428571,1737305.2397379598,1735387.92856562,-1917.3111723398324]
[1845,"Underground Conductors & Devices (1846)",938870.65999999992,371493.62634659209,567377.03365340782,1988606.63,0,1988606.63,584700,10.757999999999999,9.2954080684142043E-2,30,3.3333333333333333E-2,52740.010564548043,66286.887666666662,9745,128771.8982312147,130689.2093559356,1917.3111247209017]
[1850,"Line Transformers (1850) Polemount",5768242.1700000018,265213.17260004237,5503028.9973999597,3525435.9000000004,0,3525435.9000000004,849764.79,27.747699999999998,3.6039023054163052E-2,40,2.5000000000000001E-2,198323.78890502494,88135.897500000006,10622.059875000001,297081.74628002493,291766.3124466915,-5315.4338333334308]
[1850,"Line Transformers (1853) Padmount",9183431.799999997,519958.57126085728,8663473.2287391406,11322763.15,0,11322763.15,961802,20.204599999999999,4.9493679657107791E-2,30,3.3333333333333333E-2,428787.16870114434,377425.43833333335,16030.033333333333,822242.64036781096,822340.51870114426,97.878333333297633]
[1855,"Services (Overhead & Underground)",3519280.26,0,3519280.26,9480507.25,0,9480507.25,1436460.89,19.006499999999999,5.2613579564885701E-2,25,0.04,185161.93197064163,379220.29,28729.217799999999,593111.43977064162,592628.44926666678,-482.99050397484098]
[1860,"Meters",1781112.7526666666,317706.68385606282,1463406.0688106038,4349158.9399999995,408567.28,3940591.6599999992,267900,11.222725801488931,8.9104912450710408E-2,20,0.05,130396.66964120715,197029.58299999996,6697.5,334123.75264120707,337282.86464120715,3159.112000000081]
[1860,"Meters (Smart Meters)",5017820.46,0,5017820.46,1242187.8599999989,0,1242187.8599999989,263750,12.577374221075369,7.9507851354565146E-2,15,6.6666666666666666E-2,398956.12325757573,82812.523999999932,8791.6666666666661,490560.31392424233,488178.50411251385,-2381.8098117284826]
[1905,"Land",508969.83,0,508969.83,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1908,"Buildings & Fixtures",10750312.359999999,10214.94202333198,10740097.417976668,9279937.4900000002,0,9279937.4900000002,235500,48.07,2.0802995631370919E-2,60,1.6666666666666666E-2,223426.19966666668,154665.62483333334,1962.5,380054.32449999999,381597.20203333342,1542.8775333334343]
[1910,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1915,"Office Furniture & Equipment (10 years)",471375.64,377029.07538400003,94346.564615999989,718218.08,0,718218.08,79100,6.0952000000000002,0.16406352539703373,10,0.1,15478.829999999998,71821.80799999999,3955,91255.637999999992,91573.3,317.66200000001118]
[1915,"Office Furniture & Equipment (5 years)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1920,"Computer Equipment - Hardware",817650.7200000002,817650.7200000002,0,2068596.6500000004,701151.36,1367445.2900000005,338780,2.957894,0.33807837603375918,5,0.2,0,273489.05800000008,33878,307367.05800000008,272448.46000000002,-34918.598000000056]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1930,"Transportation Equipment (1931)",227225.06,227225.06,0,1009811.13,249816.36,759994.77,96000,4.1315999999999997,0.24203698325104078,8,0.125,0,94999.346250000002,6000,100999.34625,98380.361249999987,-2618.9850000000151]
[1930,"Transportation Equipment (1932)  Large Trucks",2718355.3800000004,518362.46012629353,2199992.919873707,4288071.16,0,4288071.16,390000,11.464551206315461,8.7225394348549062E-2,15,6.6666666666666666E-2,191895.25,285871.41066666669,13000,490766.66066666669,500335.50999999989,9568.8493333332008]
[1930,"Transportation Equipment (1933) Trailers",96505.73000000001,0,96505.73000000001,151639,0,151639,60000,18.693133151126467,5.3495580003384238E-2,20,0.05,5162.6299999999983,7581.95,1500,14244.579999999998,14244.6,2.0000000002255547E-2]
[1935,"Stores Equipment",39772.790000000008,34724.971336564486,5047.8186634355225,92080.579999999987,0,92080.579999999987,0,7.3323630048596327,0.13638168204946144,10,0.1,688.43000000000075,9208.0579999999991,0,9896.4879999999994,9896.470000000003,-1.7999999996391125E-2]
[1940,"Tools, Shop & Garage Equipment",414513.89999999991,308216.07794999995,106297.82204999996,646828.58000000007,0,646828.58000000007,77300,5.8170000000000002,0.17190991920233797,10,0.1,18273.649999999994,64682.858000000007,3865,86821.508000000002,86467.129999999976,-354.37800000002608]
[1945,"Measurement & Testing Equipment",17387.130000000005,17387.130000000005,0,0,0,0,0,2.3157613639541998,0.43182342341720559,5,0.2,0,0,0,0,0,0]
[1950,"Power Operated Equipment",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1955,"Communications Equipment",346939.53,33333.678366230604,313605.8516337694,1070278.3900000001,-202428.47999999998,1272706.8700000001,125000,17.865909713539466,5.5972520629171317E-2,20,0.05,17553.309999999998,63635.343500000003,3125,84313.6535,89065.080000000016,4751.4265000000159]
[1955,"Communication Equipment (Smart Meters)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1960,"Miscellaneous Equipment ",5637.5899999999965,5637.5899999999965,0,0,0,0,0,1.6988624207084624,0.58862918374695605,5,0.2,0,0,0,0,0,0]
[1970,"Load Management Controls Customer Premises",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1975,"Load Management Controls Utility Premises",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1980,"System Supervisor Equipment",0,0,0,0,0,0,0,0,0,15,6.6666666666666666E-2,0,0,0,0,0,0]
[1985,"Miscellaneous Fixed Assets",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1990,"Other Tangible Property",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1995,"Contributions & Grants - OH",-2156992.6202204484,0,-2156992.6202204484,-4902315.3000000007,0,-4902315.3000000007,-383855.63,42.241997200495604,2.3673123106695049E-2,50,0.02,-51062.751838711389,-98046.306000000011,-3838.5563000000002,-152947.61413871139,-145632.53076699423,7315.0833717171627]
[1995,"Contributions & Grants - UG",-9620678.2317881528,0,-9620678.2317881528,-14970570.469999997,0,-14970570.469999997,-1524371.93,27.312083458851756,3.6613830706346329E-2,35,2.8571428571428571E-2,-352249.88405892276,-427730.58485714276,-21776.741857142857,-801757.21077320841,-801700.65890571335,56.551867495058104]
[1995,"Contributions & Grants - Transformers",-1743736.8601913988,0,-1743736.8601913988,-6039850.5699999994,0,-6039850.5699999994,-675000,32.85617709626446,3.0435677196106108E-2,40,2.5000000000000001E-2,-53071.812191737015,-150996.26424999998,-8437.5,-212505.57644173701,-221523.29960629396,-9017.7231645569555]
[1995,"Contributions & Grants - Smart Meters",-84686.599703118511,0,-84686.599703118511,-409098.19,0,-409098.19,0,12.901580100603882,7.7509885781602297E-2,15,6.6666666666666666E-2,-6564.048670220991,-27273.212666666666,0,-33837.261336887655,-33876.383394358927,-39.122057471271546]
[1995,"Contributions & Grants - Non-Smart Meters",-85197.709333333332,0,-85197.709333333332,-79456.169999999984,0,-79456.169999999984,0,17.450540616850756,5.7304814902660983E-2,20,0.05,-4882.238963477379,-3972.8084999999992,0,-8855.0474634773782,-8855.0474634773782,0]
[null,"Total",{"$f":"SUM(C406:C460)","v":106838755.58143021},24625016.731102828,82160763.690327346,96128116.510000005,3460794.23,92648884.640000001,15359427.610000003,null,null,null,null,{"$f":"SUM(N406:N460)","v":3676230.1047849888},3305084.0711190486,289674.08877261903,7270988.2646766566,7231062.5456125084,-39925.71906414556]
[]
[null,"Updated for Interrogatories"]
[2020,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense",null,null,null,null,null,null,null,null,null,null,2018]
["Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[1611,"Computer Software (Formerly known as Account 1925)",366564.4700000002,366564.4700000002,0,2539386.6599999997,1373907.39,1165479.2699999998,197497.18,1.7969900000000001,0.55648612401849762,3,0.33333333333333331,0,388493.08999999991,32916.196666666663,421409.28666666656,409039.00499999995,-12370.281666666619]
[1612,"Land Rights (Formally known as Account 1906)",792523.25,0,792523.25,809.6,0,809.6,0,13.884,7.2025352924229333E-2,25,0.04,57081.76678190723,32.384,0,57114.150781907229,57098.9516,-15.199181907228194]
[1805,"Land",507272.79000000004,0,507272.79000000004,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1808,"Buildings",0,0,0,0,0,0,0,0,0,50,0.02,0,0,0,0,0,0]
[1810,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1815,"Transformer Station Equipment >50 kV (1708,1740,1745)",3208341.14,0,3208341.14,92098.680000000168,0,92098.680000000168,0,41.851414317818829,2.3894055106621234E-2,50,0.02,76660.28,1841.9736000000034,0,78502.253599999996,78502.253599999996,0]
[1815,"Transformer Station Equipment >50 kV (1715)",1273083.4300000002,9703.7961686766776,1263379.6338313236,209825.15999999992,0,209825.15999999992,496298.48,36.637500000000003,2.7294438758103036E-2,45,2.2222222222222223E-2,34483.238043843696,4662.7813333333315,5514.427555555555,44660.446932732586,41194.849877177025,-3465.5970555555614]
[1815,"Transformer Station Equipment >50 kV (1815)",52975.16,0,null,18437.640000000003,0,null,0,36.637500000000003,null,40,null,null,null,null,null,0]
[1815,"Transformer Station Equipment >50 kV (1716)",32522.13,32522.13,0,0,0,0,0,1.4462887024767184,0.6914248851474365,10,0.1,0,0,0,0,2651.924,2651.924]
[1815,"Transformer Station Equipment >50 kV (1717)",423006.78,0,423006.78,0,0,0,0,31.711103731130137,3.1534695495897248E-2,40,2.5000000000000001E-2,13339.39,0,0,13339.39,18880.127868041272,5540.737868041273]
[1815,"Transformer Station Equipment >50 kV (1719)",433011.5,0,433011.5,105660.69000000006,0,105660.69000000006,49566.590000000004,12.113321166249658,8.2553742798978785E-2,20,0.05,35746.720000000001,5283.0345000000034,1239.1647500000001,42268.919250000006,42268.93019700396,1.0947003953333478E-2]
[1820,"Distribution Station Equipment <50 kV",2004873.0299999998,696691.77681056084,1308181.253189439,653084.85,0,653084.85,6986.49,23.37715,4.2776814111215436E-2,45,2.2222222222222223E-2,55959.82629146149,14512.996666666666,77.62766666666667,70550.450624794816,70550.450624794801,-1.4551915228366852E-11]
[1820,"Distribution Station Equipment <50 kV (1821)",1150231.6400000001,103141.75083358638,1047089.8891664138,747052.37999999989,0,747052.37999999989,0,20.332000000000001,4.9183553019870152E-2,30,3.3333333333333333E-2,51499.601080386274,24901.745999999996,0,76401.347080386273,76401.347080386287,1.4551915228366852E-11]
[1825,"Storage Battery Equipment",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1830,"Poles, Towers & Fixtures-Wood poles",15662777.789999999,0,15662777.789999999,14736450.640000002,0,14736450.640000002,2154322.4899999998,42.860599999999998,2.3331451262931457E-2,50,0.02,365435.33664951025,294729.01280000003,21543.224899999997,681707.57434951025,669340.02247963252,-12367.55186987773]
[1830,"Poles, Towers & Fixtures (1831) Concrete",1677384.09,0,1677384.09,362012.24000000005,0,362012.24000000005,16413.8,52.953000000000003,1.8884671312295809E-2,60,1.6666666666666666E-2,31676.847204124413,6033.5373333333346,136.78166666666667,37847.16620412442,37810.316869352842,-36.84933477157756]
[1835,"Overhead Conductors & Devices",13378699.48,7571006.2828680333,5807693.1971319672,12281081.720000001,0,12281081.720000001,1957405.87,23.964189999999999,4.1728929707200622E-2,60,1.6666666666666666E-2,242348.8211841071,204684.69533333334,16311.715583333335,463345.23210077378,462256.3989341071,-1088.8331666666782]
[1835,"Overhead Conductors & Devices (1836)",1684638.15,1164100.8593179786,520537.2906820213,667509.6100000001,0,667509.6100000001,15917.390000000001,5.2848653930155516,0.18921957810346399,15,6.6666666666666666E-2,98495.846529972259,44500.640666666673,530.57966666666675,143527.0668633056,143527.0668633056,0]
[1835,"Overhead Conductors & Devices (1837)",1438979.9500000002,861639.23373491364,577340.71626508655,1826232.97,0,1826232.97,146539.41999999998,9.8952291059394977,0.1010588021049216,30,3.3333333333333333E-2,58345.361192147073,60874.43233333333,2442.3236666666662,121662.11719214707,121512.03419214705,-150.08300000001327]
[1840,"Underground Conduit",6874814.5700000003,0,6874814.5700000003,5705510.2500000009,0,5705510.2500000009,1039772.47,44.257899999999999,2.2594836176140304E-2,50,0.02,155335.30895049247,114110.20500000002,10397.724699999999,279843.23865049251,279843.47750399663,0.23885350412456319]
[1845,"Underground Conductors & Devices",26944944.489999998,9935969.6761521418,17008974.813847855,20392821.5,0,20392821.5,3617499.1500000004,16.80687,5.9499478487071059E-2,35,2.8571428571428571E-2,1012025.1310236739,582652.04285714286,51678.559285714291,1646355.7331665312,1650261.4563275247,3905.7231609935407]
[1845,"Underground Conductors & Devices (1846)",938870.65999999992,363783.17580375035,575087.48419624963,1277640.1199999999,0,1277640.1199999999,427527.5,10.757999999999999,9.2954080684142043E-2,30,3.3333333333333333E-2,53456.72840641845,42588.003999999994,7125.458333333333,103170.19073975178,99264.467531139337,-3905.7232086124422]
[1850,"Line Transformers (1850) Polemount",5768242.1700000018,265213.17260004237,5503028.9973999597,2975372.5100000007,0,2975372.5100000007,519823,27.747699999999998,3.6039023054163052E-2,40,2.5000000000000001E-2,198323.78890502494,74384.312750000012,6497.7875000000004,279205.8891550249,273890.45532169158,-5315.4338333333144]
[1850,"Line Transformers (1853) Padmount",9183431.799999997,347801.45492680569,8835630.3450731914,10441965.300000001,0,10441965.300000001,1334866.31,20.204599999999999,4.9493679657107791E-2,30,3.3333333333333333E-2,437307.85786767327,348065.51,22247.771833333336,807621.13970100658,807719.03470100649,97.894999999902211]
[1855,"Services (Overhead & Underground)",3519280.26,0,3519280.26,8161608.7100000009,0,8161608.7100000009,1137050.0699999998,19.006499999999999,5.2613579564885701E-2,25,0.04,185161.93197064163,326464.34840000002,22741.001399999997,534367.28177064157,533884.29126666673,-482.99050397484098]
[1860,"Meters",1781112.7526666666,69684.443643157443,1711428.3090235093,3820198.94,408567.28,3411631.66,178290.81,11.222725801488931,8.9104912450710408E-2,20,0.05,152496.66964120715,170581.58300000001,4457.2702499999996,327535.52289120719,333006.66839120717,5471.1454999999842]
[1860,"Meters (Smart Meters)",5017820.46,0,5017820.46,1012187.8599999991,0,1012187.8599999991,455542.88,12.577374221075369,7.9507851354565146E-2,15,6.6666666666666666E-2,398956.12325757573,67479.190666666604,15184.762666666667,481620.07659090898,476155.55277918058,-5464.5238117284025]
[1905,"Land",508969.83,0,508969.83,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1908,"Buildings & Fixtures",10750312.359999999,10214.94202333198,10740097.417976668,7511837.4900000002,0,7511837.4900000002,1680090.1700000002,48.07,2.0802995631370919E-2,60,1.6666666666666666E-2,223426.19966666668,125197.29150000001,14000.751416666668,362624.24258333334,347525.66886666673,-15098.573716666608]
[1910,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1915,"Office Furniture & Equipment (10 years)",471375.64,350055.13349600002,121320.50650399999,623918.07999999996,0,623918.07999999996,184015.73,6.0952000000000002,0.16406352539703373,10,0.1,19904.269999999997,62391.807999999997,9200.7865000000002,91496.864499999996,88483.774666666635,-3013.0898333333607]
[1915,"Office Furniture & Equipment (5 years)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1920,"Computer Equipment - Hardware",817650.7200000002,817650.7200000002,0,1898496.6500000004,631110.95000000042,1267385.7,173868.65,2.957894,0.33807837603375918,5,0.2,0,253477.13999999998,17386.864999999998,270864.005,263619.81333333335,-7244.1916666666511]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1930,"Transportation Equipment (1931)",227225.06,209448.89231600001,17776.167683999985,969811.13,140031.52999999991,829779.60000000009,0,4.1315999999999997,0.24203698325104078,8,0.125,4302.4899999999971,103722.45000000001,0,108024.94,108024.93999999999,-1.4551915228366852E-11]
[1930,"Transportation Equipment (1932)  Large Trucks",2718355.3800000004,482377.98538195872,2235977.3946180418,4138071.1599999997,0,4138071.1599999997,113650,11.464551206315461,8.7225394348549062E-2,15,6.6666666666666666E-2,195034.01,275871.41066666663,3788.3333333333335,474693.75399999996,480474.2699999999,5780.5159999999451]
[1930,"Transportation Equipment (1933) Trailers",96505.73000000001,0,96505.73000000001,151639,0,151639,0,18.693133151126467,5.3495580003384238E-2,20,0.05,5162.6299999999983,7581.95,0,12744.579999999998,12744.58,1.8189894035458565E-12]
[1935,"Stores Equipment",39772.790000000008,27167.944729235958,12604.84527076405,92080.579999999987,0,92080.579999999987,0,7.3323630048596327,0.13638168204946144,10,0.1,1719.0700000000002,9208.0579999999991,0,10927.127999999999,10943.880000000001,16.752000000002226]
[1940,"Tools, Shop & Garage Equipment",414513.89999999991,276957.78857999993,137556.11141999997,582128.58000000007,0,582128.58000000007,85085.29,5.8170000000000002,0.17190991920233797,10,0.1,23647.259999999995,58212.858000000007,4254.2644999999993,86114.382500000007,85585.092583333302,-529.28991666670481]
[1945,"Measurement & Testing Equipment",17387.130000000005,17387.130000000005,0,0,0,0,0,2.3157613639541998,0.43182342341720559,5,0.2,0,0,0,0,0,0]
[1950,"Power Operated Equipment",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1955,"Communications Equipment",346939.53,33333.678366230604,313605.8516337694,970278.39,-177428.87999999992,1147707.27,292.26,17.865909713539466,5.5972520629171317E-2,20,0.05,17553.309999999998,57385.363499999999,7.3064999999999998,74945.98000000001,80948.700000000026,6002.7200000000157]
[1955,"Communication Equipment (Smart Meters)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1960,"Miscellaneous Equipment ",5637.5899999999965,5637.5899999999965,0,0,0,0,0,1.6988624207084624,0.58862918374695605,5,0.2,0,0,0,0,0,0]
[1970,"Load Management Controls Customer Premises",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1975,"Load Management Controls Utility Premises",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1980,"System Supervisor Equipment",0,0,0,0,0,0,0,0,0,15,6.6666666666666666E-2,0,0,0,0,0,0]
[1985,"Miscellaneous Fixed Assets",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1990,"Other Tangible Property",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1995,"Contributions & Grants - OH",-2156992.6202204484,0,-2156992.6202204484,-4172339.3200000003,0,-4172339.3200000003,-713295,42.241997200495604,2.3673123106695049E-2,50,0.02,-51062.751838711389,-83446.786400000012,-7132.95,-141642.4882387114,-133451.14426699426,8191.3439717171423]
[1995,"Contributions & Grants - UG",-9620678.2317881528,0,-9620678.2317881528,-12521373.049999997,0,-12521373.049999997,-1404085,27.312083458851756,3.6613830706346329E-2,35,2.8571428571428571E-2,-352249.88405892276,-357753.5157142856,-20058.357142857141,-730061.75691606558,-730005.21190571343,56.545010352157988]
[1995,"Contributions & Grants - Transformers",-1743736.8601913988,0,-1743736.8601913988,-5364850.5699999994,0,-5364850.5699999994,-782470,32.85617709626446,3.0435677196106108E-2,40,2.5000000000000001E-2,-53071.812191737015,-134121.26424999998,-9780.875,-196973.95144173701,-207086.99660629395,-10113.045164556941]
[1995,"Contributions & Grants - Smart Meters",-84686.599703118511,0,-84686.599703118511,-409098.19,0,-409098.19,-31569,12.901580100603882,7.7509885781602297E-2,15,6.6666666666666666E-2,-6564.048670220991,-27273.212666666666,-1052.3,-34889.561336887658,-34928.684061025597,-39.122724137938349]
[1995,"Contributions & Grants - Non-Smart Meters",-85197.709333333332,0,-85197.709333333332,-79456.169999999984,0,-79456.169999999984,-54548,17.450540616850756,5.7304814902660983E-2,20,0.05,-4882.238963477379,-3972.8084999999992,-1363.7,-10218.747463477379,-10218.751463477378,-3.9999999989959178E-3]
[null,"Total",106838755.58143021,24018054.027752399,82767726.393677801,82418091.789999992,2376188.27,80023465.879999965,13002355,null,null,null,null,3737055.0789237637,3123356.2633761917,230292.50319841268,7090703.8454983672,7047719.014154858,-42984.831343510588]
[]
[]
[]
[null,"Updated for Interrogatories"]
[2021,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense",null,null,null,null,null,null,null,null,null,null,2018]
["Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[1611,"Computer Software (Formerly known as Account 1925)",366564.4700000002,366564.4700000002,0,2736883.84,2156009.59,580874.25,274300,1.7969900000000001,0.55648612401849762,3,0.33333333333333331,0,193624.75,45716.666666666664,239341.41666666666,301073.71000000002,61732.293333333364]
[1612,"Land Rights (Formally known as Account 1906)",792523.25,0,792523.25,809.6,0,809.6,0,13.884,7.2025352924229333E-2,25,0.04,57081.76678190723,32.384,0,57114.150781907229,57098.9516,-15.199181907228194]
[1805,"Land",507272.79000000004,0,507272.79000000004,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1808,"Buildings",0,0,0,0,0,0,0,0,0,50,0.02,0,0,0,0,0,0]
[1810,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1815,"Transformer Station Equipment >50 kV (1708,1740,1745)",3208341.14,0,3208341.14,92098.680000000168,0,92098.680000000168,0,41.851414317818829,2.3894055106621234E-2,50,0.02,76660.28,1841.9736000000034,0,78502.253599999996,78502.253599999996,0]
[1815,"Transformer Station Equipment >50 kV (1715)",1273083.4300000002,9703.7961686766776,1263379.6338313236,706123.6399999999,0,706123.6399999999,1300000,36.637500000000003,2.7294438758103036E-2,45,2.2222222222222223E-2,34483.238043843696,15691.636444444443,14444.444444444445,64619.318932732582,55639.294321621463,-8980.0246111111192]
[1815,"Transformer Station Equipment >50 kV (1815)",52975.16,0,null,18437.640000000003,0,null,0,36.637500000000003,null,40,null,null,null,null,null,0]
[1815,"Transformer Station Equipment >50 kV (1716)",32522.13,32522.13,0,0,0,0,0,1.4462887024767184,0.6914248851474365,10,0.1,0,0,0,0,5303.848,5303.848]
[1815,"Transformer Station Equipment >50 kV (1717)",423006.78,0,423006.78,0,0,0,0,31.711103731130137,3.1534695495897248E-2,40,2.5000000000000001E-2,13339.39,0,0,13339.39,24420.877868041272,11081.487868041273]
[1815,"Transformer Station Equipment >50 kV (1719)",433011.5,0,433011.5,155227.28000000006,0,155227.28000000006,0,12.113321166249658,8.2553742798978785E-2,20,0.05,35746.720000000001,7761.3640000000032,0,43508.084000000003,43508.094947003963,1.0947003960609436E-2]
[1820,"Distribution Station Equipment <50 kV",2004873.0299999998,696691.77681056084,1308181.253189439,660071.34,0,660071.34,0,23.37715,4.2776814111215436E-2,45,2.2222222222222223E-2,55959.82629146149,14668.251999999999,0,70628.078291461483,70628.078291461483,0]
[1820,"Distribution Station Equipment <50 kV (1821)",1150231.6400000001,103141.75083358638,1047089.8891664138,747052.37999999989,0,747052.37999999989,0,20.332000000000001,4.9183553019870152E-2,30,3.3333333333333333E-2,51499.601080386274,24901.745999999996,0,76401.347080386273,76401.347080386287,1.4551915228366852E-11]
[1825,"Storage Battery Equipment",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1830,"Poles, Towers & Fixtures-Wood poles",15662777.789999999,0,15662777.789999999,16890773.130000003,0,16890773.130000003,2703660.63,42.860599999999998,2.3331451262931457E-2,50,0.02,365435.33664951025,337815.46260000003,27036.606299999999,730287.40554951027,712159.1993796326,-18128.206169877667]
[1830,"Poles, Towers & Fixtures (1831) Concrete",1677384.09,1549325.1342796786,128058.95572032151,378426.04000000004,0,378426.04000000004,56110,52.953000000000003,1.8884671312295809E-2,60,1.6666666666666666E-2,2418.3512873741147,6307.1006666666672,467.58333333333331,9193.0352873741158,38235.558702686176,29042.523415312062]
[1835,"Overhead Conductors & Devices",13378699.48,7571006.2828680333,5807693.1971319672,14238487.59,0,14238487.59,2358078.1999999997,23.964189999999999,4.1728929707200622E-2,60,1.6666666666666666E-2,242348.8211841071,237308.12649999998,19650.651666666665,499307.59935077379,498218.76618410699,-1088.8331666667946]
[1835,"Overhead Conductors & Devices (1836)",1684638.15,1223098.8025795557,461539.34742044425,683427.00000000012,0,683427.00000000012,148200.64000000001,5.2848653930155516,0.18921957810346399,15,6.6666666666666666E-2,87332.280597044548,45561.80000000001,4940.021333333334,137834.10193037789,137834.10193037789,0]
[1835,"Overhead Conductors & Devices (1837)",1438979.9500000002,862164.28644030297,576815.66355969722,1972772.39,0,1972772.39,31975.399999999998,9.8952291059394977,0.1010588021049216,30,3.3333333333333333E-2,58292.299994698478,65759.079666666657,532.92333333333329,124584.30299469848,124434.21999469846,-150.08300000001327]
[1840,"Underground Conduit",6874814.5700000003,0,6874814.5700000003,6745282.7200000007,0,6745282.7200000007,1783980.44,44.257899999999999,2.2594836176140304E-2,50,0.02,155335.30895049247,134905.6544,17839.804400000001,308080.76775049249,308081.00660399662,0.23885350412456319]
[1845,"Underground Conductors & Devices",26944944.489999998,9935969.6761521418,17008974.813847855,24010320.649999999,0,24010320.649999999,3816057.4400000004,16.80687,5.9499478487071059E-2,35,2.8571428571428571E-2,1012025.1310236739,686009.16142857133,54515.10628571429,1752549.3987379596,1762278.1562322867,9728.7574943271466]
[1845,"Underground Conductors & Devices (1846)",938870.65999999992,371493.62634659209,567377.03365340782,1705167.6199999999,0,1705167.6199999999,592700.25,10.757999999999999,9.2954080684142043E-2,30,3.3333333333333333E-2,52740.010564548043,56838.920666666665,9878.3374999999996,119457.2687312147,109728.51118926893,-9728.7575419457717]
[1850,"Line Transformers (1850) Polemount",5768242.1700000018,265213.17260004237,5503028.9973999597,3495195.5100000007,0,3495195.5100000007,949567.53,27.747699999999998,3.6039023054163052E-2,40,2.5000000000000001E-2,198323.78890502494,87379.887750000024,11869.594125,297573.27078002499,286634.06694669154,-10939.203833333449]
[1850,"Line Transformers (1853) Padmount",9183431.799999997,519958.57126085728,8663473.2287391406,11776831.610000001,0,11776831.610000001,1004185,20.204599999999999,4.9493679657107791E-2,30,3.3333333333333333E-2,428787.16870114434,392561.05366666673,16736.416666666668,838084.63903447764,831127.5807011443,-6957.0583333333489]
[1855,"Services (Overhead & Underground)",3519280.26,0,3519280.26,9298658.7800000012,0,9298658.7800000012,1421626.58,19.006499999999999,5.2613579564885701E-2,25,0.04,185161.93197064163,371946.35120000003,28432.531600000002,585540.81477064162,585057.82426666678,-482.99050397484098]
[1860,"Meters",1781112.7526666666,0,1781112.7526666666,3998489.75,0,3998489.75,864232,11.222725801488931,8.9104912450710408E-2,20,0.05,158705.89589120715,199924.48749999999,21605.8,380236.18339120713,337376.29814120714,-42859.885249999992]
[1860,"Meters (Smart Meters)",5017820.46,0,5017820.46,1467730.7399999991,0,1467730.7399999991,263750,12.577374221075369,7.9507851354565146E-2,15,6.6666666666666666E-2,398956.12325757573,97848.715999999942,8791.6666666666661,505596.50592424237,495490.8041125139,-10105.701811728475]
[1905,"Land",508969.83,0,508969.83,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1908,"Buildings & Fixtures",10750312.359999999,10214.94202333198,10740097.417976668,9191927.6600000001,0,9191927.6600000001,235500,48.07,2.0802995631370919E-2,60,1.6666666666666666E-2,223426.19966666668,153198.79433333332,1962.5,378587.49400000001,380111.17903333338,1523.6850333333714]
[1910,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1915,"Office Furniture & Equipment (10 years)",471375.64,377029.07538400003,94346.564615999989,807933.80999999994,0,807933.80999999994,79100,6.0952000000000002,0.16406352539703373,10,0.1,15478.829999999998,80793.380999999994,3955,100227.211,100544.87300000001,317.66200000001118]
[1915,"Office Furniture & Equipment (5 years)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1920,"Computer Equipment - Hardware",817650.7200000002,817650.7200000002,0,2072365.3000000003,701151.36,1371213.9400000004,338780,2.957894,0.33807837603375918,5,0.2,0,274242.78800000006,33878,308120.78800000006,274833.29666666669,-33287.491333333368]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1930,"Transportation Equipment (1931)",227225.06,227225.06,0,969811.13,249816.36,719994.77,96000,4.1315999999999997,0.24203698325104078,8,0.125,0,89999.346250000002,6000,95999.346250000002,94642.779999999984,-1356.566250000018]
[1930,"Transportation Equipment (1932)  Large Trucks",2718355.3800000004,518362.46012629353,2199992.919873707,4251721.16,-320942.73999999947,4572663.8999999994,390000,11.464551206315461,8.7225394348549062E-2,15,6.6666666666666666E-2,191895.25,304844.25999999995,13000,509739.50999999995,497912.17666666658,-11827.333333333372]
[1930,"Transportation Equipment (1933) Trailers",96505.73000000001,0,96505.73000000001,151639,0,151639,60000,18.693133151126467,5.3495580003384238E-2,20,0.05,5162.6299999999983,7581.95,1500,14244.579999999998,14244.6,2.0000000002255547E-2]
[1935,"Stores Equipment",39772.790000000008,34724.971336564486,5047.8186634355225,92080.579999999987,0,92080.579999999987,0,7.3323630048596327,0.13638168204946144,10,0.1,688.43000000000075,9208.0579999999991,0,9896.4879999999994,9896.470000000003,-1.7999999996391125E-2]
[1940,"Tools, Shop & Garage Equipment",414513.89999999991,308216.07794999995,106297.82204999996,667213.87000000011,0,667213.87000000011,77300,5.8170000000000002,0.17190991920233797,10,0.1,18273.649999999994,66721.387000000017,3865,88860.037000000011,88505.636999999973,-354.40000000003783]
[1945,"Measurement & Testing Equipment",17387.130000000005,17387.130000000005,0,0,0,0,0,2.3157613639541998,0.43182342341720559,5,0.2,0,0,0,0,0,0]
[1950,"Power Operated Equipment",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1955,"Communications Equipment",346939.53,33333.678366230604,313605.8516337694,970570.65,-202428.47999999998,1172999.1299999999,125000,17.865909713539466,5.5972520629171317E-2,20,0.05,17553.309999999998,58649.956499999993,3125,79328.266499999998,84079.693000000014,4751.4265000000159]
[1955,"Communication Equipment (Smart Meters)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1960,"Miscellaneous Equipment ",5637.5899999999965,5637.5899999999965,0,0,0,0,0,1.6988624207084624,0.58862918374695605,5,0.2,0,0,0,0,0,0]
[1970,"Load Management Controls Customer Premises",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1975,"Load Management Controls Utility Premises",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1980,"System Supervisor Equipment",0,0,0,0,0,0,0,0,0,15,6.6666666666666666E-2,0,0,0,0,0,0]
[1985,"Miscellaneous Fixed Assets",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1990,"Other Tangible Property",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1995,"Contributions & Grants - OH",-2156992.6202204484,0,-2156992.6202204484,-4885634.32,0,-4885634.32,-277460.73750000005,42.241997200495604,2.3673123106695049E-2,50,0.02,-51062.751838711389,-97712.686400000006,-2774.6073750000005,-151550.04561371138,-142482.44104199426,9067.6045717171219]
[1995,"Contributions & Grants - UG",-9620678.2317881528,0,-9620678.2317881528,-13925458.049999997,0,-13925458.049999997,-2314153.3125,27.312083458851756,3.6613830706346329E-2,35,2.8571428571428571E-2,-352249.88405892276,-397870.22999999992,-33059.333035714284,-783179.44709463697,-783122.90894142771,56.538153209257871]
[1995,"Contributions & Grants - Transformers",-1743736.8601913988,0,-1743736.8601913988,-6147320.5699999994,0,-6147320.5699999994,-1008386.5,32.85617709626446,3.0435677196106108E-2,40,2.5000000000000001E-2,-53071.812191737015,-153683.01424999998,-12604.831249999999,-219359.657691737,-230568.02485629398,-11208.367164556985]
[1995,"Contributions & Grants - Smart Meters",-84686.599703118511,0,-84686.599703118511,-440667.19,0,-440667.19,0,12.901580100603882,7.7509885781602297E-2,15,6.6666666666666666E-2,-6564.048670220991,-29377.812666666669,0,-35941.861336887661,-35980.984727692259,-39.123390804597875]
[1995,"Contributions & Grants - Non-Smart Meters",-85197.709333333332,0,-85197.709333333332,-134004.16999999998,0,-134004.16999999998,0,17.450540616850756,5.7304814902660983E-2,20,0.05,-4882.238963477379,-6700.2084999999988,0,-11582.447463477378,-11582.455463477378,-7.9999999998108251E-3]
[null,"Total",106838755.58143021,25856635.181526445,80929145.239903748,95420446.789999992,2583606.0900000003,92818403.060000002,15370103.559999999,null,null,null,null,3675280.8351182388,3338583.877356349,301304.88266111107,7315169.595135699,7280266.4404295729,-34903.154706125351]
[]
[null,"Updated for Settlement"]
[2021,null,"Book Values",null,null,null,null,null,null,"Service Lives",null,null,null,"Depreciation Expense",null,null,null,null,null,null,null,null,null,null,2018]
["Account","Description","Opening Net  Book Value of Existing Assets as at Date of Policy Change (Jan. 1) 1","Less Fully Depreciated 7","Net Amount of Existing Assets Before Policy Change to be Depreciated ","Opening Gross Book Value of Assets Acquired After Policy Change 2","Less Fully Depreciated 8","Net Amount of Assets Acquired After Policy Change to be Depreciated ","Current Year Additions","Average Remaining Life of Assets Existing Before Policy Change 3","Depreciation Rate Assets Acquired After Policy Change","Life of Assets Acquired After Policy Change 4","Depreciation Rate on New Additions","Depreciation Expense on Assets Existing Before Policy Change","Depreciation Expense on Assets Acquired After Policy Change","Depreciation Expense on Current Year Additions 5","Total Current Year Depreciation Expense ","Depreciation Expense per Appendix 2-BA Fixed Assets, Column J \n ","Variance 6"]
[null,null,"a","b","c = a-b","d","e","f = d- e","g","h","i = 1/h","j","k = 1/j","l = c/h","m = f/j","n = g*0.5/j","o = l+m+n","p","q = p-o"]
[1611,"Computer Software (Formerly known as Account 1925)",366564.4700000002,366564.4700000002,{"$f":"C591-D591","v":0},2736883.84,2156009.59,{"$f":"F591-G591","v":580874.25},274300,1.7969900000000001,{"$f":"IF(J591=0,0,1/J591)","v":0.55648612401849762},3,{"$f":"IF(L591=0,0,1/L591)","v":0.33333333333333331},{"$f":"IF(J591=0,0,+E591/J591)","v":0},{"$f":"IF(L591=0,0,+H591/L591)","v":193624.75},{"$f":"IF(L591=0,0,+(I591*0.5)/L591)","v":45716.666666666664},{"$f":"IF(ISERROR(+N591+O591+P591), 0, +N591+O591+P591)","v":239341.41666666666},301073.71000000002,{"$f":"IF(ISERROR(+R591-Q591), 0, +R591-Q591)","v":61732.293333333364}]
[1612,"Land Rights (Formally known as Account 1906)",792523.25,0,{"$f":"C592-D592","v":792523.25},809.6,0,{"$f":"F592-G592","v":809.6},0,13.884,{"$f":"IF(J592=0,0,1/J592)","v":7.2025352924229333E-2},25,{"$f":"IF(L592=0,0,1/L592)","v":0.04},{"$f":"IF(J592=0,0,+E592/J592)","v":57081.76678190723},{"$f":"IF(L592=0,0,+H592/L592)","v":32.384},{"$f":"IF(L592=0,0,+(I592*0.5)/L592)","v":0},{"$f":"IF(ISERROR(+N592+O592+P592), 0, +N592+O592+P592)","v":57114.150781907229},57098.9516,{"$f":"IF(ISERROR(+R592-Q592), 0, +R592-Q592)","v":-15.199181907228194}]
[1805,"Land",507272.79000000004,0,507272.79000000004,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1808,"Buildings",0,0,0,0,0,0,0,0,0,50,0.02,0,0,0,0,0,0]
[1810,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1815,"Transformer Station Equipment >50 kV (1708,1740,1745)",3208341.14,0,3208341.14,92098.680000000168,0,92098.680000000168,0,41.851414317818829,2.3894055106621234E-2,50,0.02,76660.28,1841.9736000000034,0,78502.253599999996,78502.253599999996,0]
[1815,"Transformer Station Equipment >50 kV (1715)",1273083.4300000002,9703.7961686766776,1263379.6338313236,706123.6399999999,0,706123.6399999999,1300000,36.637500000000003,2.7294438758103036E-2,45,2.2222222222222223E-2,34483.238043843696,15691.636444444443,14444.444444444445,64619.318932732582,55639.294321621463,-8980.0246111111192]
[1815,"Transformer Station Equipment >50 kV (1815)",52975.16,0,null,18437.640000000003,0,null,0,36.637500000000003,null,40,null,null,null,null,null,0]
[1815,"Transformer Station Equipment >50 kV (1716)",32522.13,32522.13,{"$f":"C599-D599","v":0},0,0,{"$f":"F599-G599","v":0},0,1.4462887024767184,{"$f":"IF(J599=0,0,1/J599)","v":0.6914248851474365},10,{"$f":"IF(L599=0,0,1/L599)","v":0.1},{"$f":"IF(J599=0,0,+E599/J599)","v":0},{"$f":"IF(L599=0,0,+H599/L599)","v":0},{"$f":"IF(L599=0,0,+(I599*0.5)/L599)","v":0},{"$f":"IF(ISERROR(+N599+O599+P599), 0, +N599+O599+P599)","v":0},5303.848,{"$f":"IF(ISERROR(+R599-Q599), 0, +R599-Q599)","v":5303.848}]
[1815,"Transformer Station Equipment >50 kV (1717)",423006.78,0,423006.78,0,0,0,0,31.711103731130137,3.1534695495897248E-2,40,2.5000000000000001E-2,13339.39,0,0,13339.39,24420.877868041272,11081.487868041273]
[1815,"Transformer Station Equipment >50 kV (1719)",433011.5,0,433011.5,155227.28000000006,0,155227.28000000006,0,12.113321166249658,8.2553742798978785E-2,20,0.05,35746.720000000001,7761.3640000000032,0,43508.084000000003,43508.094947003963,1.0947003960609436E-2]
[1820,"Distribution Station Equipment <50 kV",2004873.0299999998,696691.77681056084,1308181.253189439,660071.34,0,660071.34,0,23.37715,4.2776814111215436E-2,45,2.2222222222222223E-2,55959.82629146149,14668.251999999999,0,70628.078291461483,70628.078291461483,0]
[1820,"Distribution Station Equipment <50 kV (1821)",1150231.6400000001,103141.75083358638,1047089.8891664138,747052.37999999989,0,747052.37999999989,0,20.332000000000001,4.9183553019870152E-2,30,3.3333333333333333E-2,51499.601080386274,24901.745999999996,0,76401.347080386273,76401.347080386287,1.4551915228366852E-11]
[1825,"Storage Battery Equipment",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1830,"Poles, Towers & Fixtures-Wood poles",15662777.789999999,0,15662777.789999999,16890773.130000003,0,16890773.130000003,2701692.0699999994,42.860599999999998,2.3331451262931457E-2,50,0.02,365435.33664951025,337815.46260000003,27016.920699999995,730267.7199495103,712139.51377963263,-18128.206169877667]
[1830,"Poles, Towers & Fixtures (1831) Concrete",1677384.09,1549325.1342796786,128058.95572032151,378426.04000000004,0,378426.04000000004,56110,52.953000000000003,1.8884671312295809E-2,60,1.6666666666666666E-2,2418.3512873741147,6307.1006666666672,467.58333333333331,9193.0352873741158,38235.558702686176,29042.523415312062]
[1835,"Overhead Conductors & Devices",13378699.48,7571006.2828680333,5807693.1971319672,14238487.59,0,14238487.59,1789890.96,23.964189999999999,4.1728929707200622E-2,60,1.6666666666666666E-2,242348.8211841071,237308.12649999998,14915.758,494572.70568410709,493483.87251744041,-1088.8331666666782]
[1835,"Overhead Conductors & Devices (1836)",1684638.15,1223098.8025795557,461539.34742044425,683427.00000000012,0,683427.00000000012,148200.64000000001,5.2848653930155516,0.18921957810346399,15,6.6666666666666666E-2,87332.280597044548,45561.80000000001,4940.021333333334,137834.10193037789,137834.10193037789,0]
[1835,"Overhead Conductors & Devices (1837)",1438979.9500000002,862164.28644030297,576815.66355969722,1972772.39,0,1972772.39,21140.26,9.8952291059394977,0.1010588021049216,30,3.3333333333333333E-2,58292.299994698478,65759.079666666657,352.33766666666662,124403.71732803181,124253.6343280318,-150.08300000001327]
[1840,"Underground Conduit",6874814.5700000003,0,6874814.5700000003,6745282.7200000007,0,6745282.7200000007,732215.58000000007,44.257899999999999,2.2594836176140304E-2,50,0.02,155335.30895049247,134905.6544,7322.1558000000005,297563.11915049248,297563.35800399666,0.23885350418277085]
[1845,"Underground Conductors & Devices",26944944.489999998,9935969.6761521418,17008974.813847855,24010320.649999999,0,24010320.649999999,2783666.05,16.80687,5.9499478487071059E-2,35,2.8571428571428571E-2,1012025.1310236739,686009.16142857133,39766.657857142854,1737800.9503093881,1747529.707803715,9728.7574943269137]
[1845,"Underground Conductors & Devices (1846)",938870.65999999992,371493.62634659209,567377.03365340782,1705167.6199999999,0,1705167.6199999999,505700.42000000004,10.757999999999999,9.2954080684142043E-2,30,3.3333333333333333E-2,52740.010564548043,56838.920666666665,8428.3403333333335,118007.27156454805,108278.51402260226,-9728.7575419457862]
[1850,"Line Transformers (1850) Polemount",5768242.1700000018,265213.17260004237,5503028.9973999597,3495195.5100000007,0,3495195.5100000007,569217.29,27.747699999999998,3.6039023054163052E-2,40,2.5000000000000001E-2,198323.78890502494,87379.887750000024,7115.2161250000008,292818.89278002497,281879.68894669152,-10939.203833333449]
[1850,"Line Transformers (1853) Padmount",9183431.799999997,519958.57126085728,8663473.2287391406,11776831.610000001,0,11776831.610000001,865869,20.204599999999999,4.9493679657107791E-2,30,3.3333333333333333E-2,428787.16870114434,392561.05366666673,14431.15,835779.37236781104,828822.31403447769,-6957.0583333333489]
[1855,"Services (Overhead & Underground)",3519280.26,0,3519280.26,9298658.7800000012,0,9298658.7800000012,1381742.5899999999,19.006499999999999,5.2613579564885701E-2,25,0.04,185161.93197064163,371946.35120000003,27634.851799999997,584743.13497064158,584260.14446666674,-482.99050397484098]
[1860,"Meters",1781112.7526666666,0,1781112.7526666666,3998489.75,0,3998489.75,1604876,11.222725801488931,8.9104912450710408E-2,20,0.05,158705.89589120715,199924.48749999999,40121.9,398752.28339120717,355892.39814120717,-42859.885249999992]
[1860,"Meters (Smart Meters)",5017820.46,0,5017820.46,1467730.7399999991,0,1467730.7399999991,263750,12.577374221075369,7.9507851354565146E-2,15,6.6666666666666666E-2,398956.12325757573,97848.715999999942,8791.6666666666661,505596.50592424237,495490.8041125139,-10105.701811728475]
[1905,"Land",508969.83,0,508969.83,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1908,"Buildings & Fixtures",10750312.359999999,10214.94202333198,10740097.417976668,9191927.6600000001,0,9191927.6600000001,235500,48.07,2.0802995631370919E-2,60,1.6666666666666666E-2,223426.19966666668,153198.79433333332,1962.5,378587.49400000001,380111.17903333338,1523.6850333333714]
[1910,"Leasehold Improvements",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1915,"Office Furniture & Equipment (10 years)",471375.64,377029.07538400003,94346.564615999989,807933.80999999994,0,807933.80999999994,79100,6.0952000000000002,0.16406352539703373,10,0.1,15478.829999999998,80793.380999999994,3955,100227.211,100544.87300000001,317.66200000001118]
[1915,"Office Furniture & Equipment (5 years)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1920,"Computer Equipment - Hardware",817650.7200000002,817650.7200000002,0,2072365.3000000003,701151.36,1371213.9400000004,338780,2.957894,0.33807837603375918,5,0.2,0,274242.78800000006,33878,308120.78800000006,274833.29666666669,-33287.491333333368]
[1920,"Computer Equip.-Hardware(Post Mar. 22/04)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1920,"Computer Equip.-Hardware(Post Mar. 19/07)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1930,"Transportation Equipment (1931)",227225.06,227225.06,0,969811.13,249816.36,719994.77,96000,4.1315999999999997,0.24203698325104078,8,0.125,0,89999.346250000002,6000,95999.346250000002,94642.779999999984,-1356.566250000018]
[1930,"Transportation Equipment (1932)  Large Trucks",2718355.3800000004,518362.46012629353,2199992.919873707,4251721.16,-320942.73999999947,4572663.8999999994,390000,11.464551206315461,8.7225394348549062E-2,15,6.6666666666666666E-2,191895.25,304844.25999999995,13000,509739.50999999995,497912.17666666658,-11827.333333333372]
[1930,"Transportation Equipment (1933) Trailers",96505.73000000001,0,96505.73000000001,151639,0,151639,60000,18.693133151126467,5.3495580003384238E-2,20,0.05,5162.6299999999983,7581.95,1500,14244.579999999998,14244.6,2.0000000002255547E-2]
[1935,"Stores Equipment",39772.790000000008,34724.971336564486,5047.8186634355225,92080.579999999987,0,92080.579999999987,0,7.3323630048596327,0.13638168204946144,10,0.1,688.43000000000075,9208.0579999999991,0,9896.4879999999994,9896.470000000003,-1.7999999996391125E-2]
[1940,"Tools, Shop & Garage Equipment",414513.89999999991,308216.07794999995,106297.82204999996,667213.87000000011,0,667213.87000000011,77300,5.8170000000000002,0.17190991920233797,10,0.1,18273.649999999994,66721.387000000017,3865,88860.037000000011,88505.636999999973,-354.40000000003783]
[1945,"Measurement & Testing Equipment",17387.130000000005,17387.130000000005,0,0,0,0,0,2.3157613639541998,0.43182342341720559,5,0.2,0,0,0,0,0,0]
[1950,"Power Operated Equipment",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1955,"Communications Equipment",346939.53,33333.678366230604,313605.8516337694,970570.65,-202428.47999999998,1172999.1299999999,125000,17.865909713539466,5.5972520629171317E-2,20,0.05,17553.309999999998,58649.956499999993,3125,79328.266499999998,84079.693000000014,4751.4265000000159]
[1955,"Communication Equipment (Smart Meters)",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1960,"Miscellaneous Equipment ",5637.5899999999965,5637.5899999999965,0,0,0,0,0,1.6988624207084624,0.58862918374695605,5,0.2,0,0,0,0,0,0]
[1970,"Load Management Controls Customer Premises",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1975,"Load Management Controls Utility Premises",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1980,"System Supervisor Equipment",0,0,0,0,0,0,0,0,0,15,6.6666666666666666E-2,0,0,0,0,0,0]
[1985,"Miscellaneous Fixed Assets",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1990,"Other Tangible Property",0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0,0]
[1995,"Contributions & Grants - OH",-2156992.6202204484,0,-2156992.6202204484,-4885634.32,0,-4885634.32,-277460.73750000005,42.241997200495604,2.3673123106695049E-2,50,0.02,-51062.751838711389,-97712.686400000006,-2774.6073750000005,-151550.04561371138,-142482.44104199426,9067.6045717171219]
[1995,"Contributions & Grants - UG",-9620678.2317881528,0,-9620678.2317881528,-13925458.049999997,0,-13925458.049999997,-2314153.3125,27.312083458851756,3.6613830706346329E-2,35,2.8571428571428571E-2,-352249.88405892276,-397870.22999999992,-33059.333035714284,-783179.44709463697,-783122.90894142771,56.538153209257871]
[1995,"Contributions & Grants - Transformers",-1743736.8601913988,0,-1743736.8601913988,-6147320.5699999994,0,-6147320.5699999994,-1008386.5,32.85617709626446,3.0435677196106108E-2,40,2.5000000000000001E-2,-53071.812191737015,-153683.01424999998,-12604.831249999999,-219359.657691737,-230568.02485629398,-11208.367164556985]
[1995,"Contributions & Grants - Smart Meters",-84686.599703118511,0,-84686.599703118511,-440667.19,0,-440667.19,0,12.901580100603882,7.7509885781602297E-2,15,6.6666666666666666E-2,-6564.048670220991,-29377.812666666669,0,-35941.861336887661,-35980.984727692259,-39.123390804597875]
[1995,"Contributions & Grants - Non-Smart Meters",-85197.709333333332,0,-85197.709333333332,-134004.16999999998,0,-134004.16999999998,0,17.450540616850756,5.7304814902660983E-2,20,0.05,-4882.238963477379,-6700.2084999999988,0,-11582.447463477378,-11582.455463477378,-7.9999999998108251E-3]
[null,"Total",{"$f":"SUM(C591:C645)","v":106838755.58143021},25856635.181526445,80929145.239903748,95420446.789999992,2583606.0900000003,92818403.060000002,12800050.309999999,null,null,null,null,{"$f":"SUM(N591:N645)","v":3675280.8351182388},3338583.877356349,280312.399065873,7294177.1115404619,7259273.9568343358,-34903.154706125424]
["General:","Applicants are to complete this appendix to show the reasonability of the depreciation expense that is included in rate base via. Accumulated depreciation and the revenue requirement."]
[null,"Applicants must provide a breakdown of depreciation and amortization expense in the above format for all relevant accounts.  Balances presented in the table should exclude asset retirement obligations (AROs) and the related depreciation and accretion expense. These should be disclosed separately consistent with the Notes of historical Audited Financial Statements."]
[]
[]
["Notes:"]
[1,"This is the net book value of assets that existed as at the date of the utility's change in depreciation policies (i.e. as at Jan. 1, 2012 or Jan. 1, 2013).  These assets are to be depreciated at the average remaining service life. This amount will not change in years subsequent to the date of the utility's change in depreciation policies.  This column is expected to be used until the assets that existed as at the date of the utility's change in depreciation policies are fully depreciated."]
[2,"This is the opening gross book value of assets that have been acquired after the date of the utility's change in depreciation policies (i.e. additions starting in 2012/2013 for those who changed policies Jan. 1, 2012/2013). These assets are to be depreciated at the revised service life. The amount is expected to be equal to the opening gross book value of the prior year plus the prior year's additions."]
[3,"A recalculation should be performed to determine the average remaining life of opening balance of assets (i.e. excluding current year's additions) under the change in policies under CGAAP.  For example, Asset A had a useful life of 20 years under CGAAP without the change in policies.  On January 1 of the year of policy changes, Asset A was 3 years depreciated. As a result, Asset A would have a remaining service life of 17 years (20 years less 3 years) as at January 1 of the year of policy changes.  Due to making the change in policies under CGAAP, management re-assessed the asset useful lives and concluded that the revised useful life of Asset A is now 30 years. Therefore, the average remaining useful life of the opening balance of Asset A is determined to be 27 years (30 years less 3 years) under the revised CGAAP as at January 1 of the year of policy changes."]
[4,"The useful life used should be consistent with the OEB's regulatory accounting policies as set out in the  Accounting Procedures Handbook for Electricity Distributors, effective Jan. 1, 2012 and also with the Report of the Board, Transition to International Financial Reporting Standards, EB-2008-0408, and the Kinectrics Report."]
[5,"OEB policy of the \"half-year\" rule - the applicant must ensure that additions in the year attract a half-year depreciation expense in the first year.  Deviations from this standard practice must be supported in the application."]
[6,"The applicant must provide an explanation of material variances in evidence."]
[7,"This should include assets in column A (excel column C) that become fully depreciated since the date of the policy change.  The amount input in b (excel column D) should equal the net book value of the asset as at the date of depreciation policy change"]
[8,"This should include assets in column D (excel column F) that have become fully depreciated.  The amount input in e (excel column G) should equal the gross book value of the asset"]

{"sheet":"App.2-D_Overhead","index":13,"n_rows":49,"n_cols":10,"rows_kept":49,"cut":false,"hidden":false,"merged":[[8,0,8,7],[9,0,9,7],[13,0,15,0],[30,0,32,0],[11,0,11,5],[28,0,28,5],[63,0,64,0],[49,0,50,0],[49,1,50,1],[52,0,53,0],[55,0,56,0],[58,0,61,0]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,"Exhibit:",2]
[null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,"Schedule:",4]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2020-08-31"]
[]
["Appendix 2-D"]
["Overhead Expense"]
[]
["Applicants are to provide a breakdown of OM&A before capitalization in the below table.  OM&A before capitalization may be broken down by cost center, program, drivers or another format best suited to focus on capitalized vs. uncapitalized OM&A."]
[]
[" OM&A Before Capitalization"]
[null,{"$f":"F15-4","v":2015},{"$f":"G15-4","v":2016},{"$f":"H15-4","v":2017},{"$f":"H15-3","v":2018},{"$f":"H15-2","v":2019},{"$f":"H15-1","v":2020},{"$f":"TestYear","v":2021}]
[null,"Historical Year","Historical Year","Historical Year","Historical Year","Historical Year","Bridge Year","Test Year"]
["Operations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!C14+B35","v":5351194.7700000014},{"$f":"'App.2-JA_OM&A_Summary_Analys'!G14+C35","v":5511541.5499999989},{"$f":"'App.2-JA_OM&A_Summary_Analys'!H14+D35","v":5731188.8300000001},{"$f":"'App.2-JA_OM&A_Summary_Analys'!I14+E35","v":5598324.3899999997},{"$f":"'App.2-JA_OM&A_Summary_Analys'!J14+F35","v":6087978.8899999987},{"$f":"'App.2-JA_OM&A_Summary_Analys'!K14+G35","v":6042982.5514359279},{"$f":"'App.2-JA_OM&A_Summary_Analys'!L14+H35","v":5972899.2204999998}]
["Maintenance",{"$f":"'App.2-JA_OM&A_Summary_Analys'!C15","v":2345781.9000000004},{"$f":"'App.2-JA_OM&A_Summary_Analys'!G15","v":2203115.31},{"$f":"'App.2-JA_OM&A_Summary_Analys'!H15","v":2660236.27},{"$f":"'App.2-JA_OM&A_Summary_Analys'!I15","v":2589111.9500000002},{"$f":"'App.2-JA_OM&A_Summary_Analys'!J15","v":2678573.4900000002},{"$f":"'App.2-JA_OM&A_Summary_Analys'!K15","v":2567274.6325059524},{"$f":"'App.2-JA_OM&A_Summary_Analys'!L15","v":2474832}]
["Billing and Collecting",{"$f":"'App.2-JA_OM&A_Summary_Analys'!C19","v":5283210.3000000007},{"$f":"'App.2-JA_OM&A_Summary_Analys'!G19","v":5295776.91},{"$f":"'App.2-JA_OM&A_Summary_Analys'!H19","v":5620257.1300000008},{"$f":"'App.2-JA_OM&A_Summary_Analys'!I19","v":5717281.1499999994},{"$f":"'App.2-JA_OM&A_Summary_Analys'!J19","v":5966076.2100000009},{"$f":"'App.2-JA_OM&A_Summary_Analys'!K19","v":6406031.597239824},{"$f":"'App.2-JA_OM&A_Summary_Analys'!L19","v":6529107}]
["Community Relations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!C20","v":82819.02},{"$f":"'App.2-JA_OM&A_Summary_Analys'!G20","v":99713.9},{"$f":"'App.2-JA_OM&A_Summary_Analys'!H20","v":161253.34999999998},{"$f":"'App.2-JA_OM&A_Summary_Analys'!I20","v":132561.32999999999},{"$f":"'App.2-JA_OM&A_Summary_Analys'!J20","v":133275.75000000003},{"$f":"'App.2-JA_OM&A_Summary_Analys'!K20","v":129200.00000000001},{"$f":"'App.2-JA_OM&A_Summary_Analys'!L20","v":92200}]
["Administration & General",{"$f":"'App.2-JA_OM&A_Summary_Analys'!C21+B34","v":6234765.1652280726},{"$f":"'App.2-JA_OM&A_Summary_Analys'!G21+C34","v":6795959.6958248569},{"$f":"'App.2-JA_OM&A_Summary_Analys'!H21+D34","v":6759615.1883133017},{"$f":"'App.2-JA_OM&A_Summary_Analys'!I21+E34","v":6690844.7923310595},{"$f":"'App.2-JA_OM&A_Summary_Analys'!J21+F34","v":6969193.3115161434},{"$f":"'App.2-JA_OM&A_Summary_Analys'!K21+G34","v":7374877.6684563672},{"$f":"'App.2-JA_OM&A_Summary_Analys'!L21+H34","v":7707472.7795121949}]
[]
[]
[]
[]
[]
["Total OM&A Before Capitalization (B)",{"$f":"SUM(B17:B26)","v":19297771.155228075},19906107.365824856,{"$f":"SUM(D17:D26)","v":20932550.768313304},{"$f":"SUM(E17:E26)","v":20728123.612331059},{"$f":"SUM(F17:F26)","v":21835097.651516143},{"$f":"SUM(G17:G26)","v":22520366.449638072},{"$f":"SUM(H17:H26)","v":22776511.000012197}]
[]
["Applicants are to provide a breakdown of capitalized OM&A in the below table. Capitalized OM&A may be broken down using the categories listed in the table below if possible. Otherwise, applicants are to provide its own break down of capitalized OM&A."]
[]
["Capitalized OM&A",null,null,null,null,null,"Directly",null,"Explanation for Change in Overhead Capitalized"]
[null,{"$f":"F32-4","v":2015},{"$f":"G32-4","v":2016},{"$f":"I32-4","v":2017},{"$f":"I32-3","v":2018},{"$f":"I32-2","v":2019},{"$f":"I32-1","v":2020},{"$f":"TestYear","v":2021},{"$f":"TestYear","v":2021},"Attributable?"]
[null,"Historical Year","Historical Year","Historical Year","Historical Year","Historical Year","Bridge Year","Test Year","Test Year","(Yes/No)"]
["Employee benefits",1383616.2352280729,1659370.9058248559,1665078.2283133012,1567491.9123310596,1573989.8715161439,1702716.0156097561,1788329.7795121954,null,"Yes"]
["Fleet costs",1040713.9700000002,1100216.73,999034.69,1140036.96,1102301.7799999998,1194258.5689000001,1254171.2205000001]
["initial delivery and handling costs"]
["costs of testing whether the asset is functioning properly"]
["professional fees"]
[]
["costs of opening a new facility"]
["costs of introducing a new product or service (including costs of advertising and promotional activities)"]
["costs of conducting business in a new location or with a new class of customer (including costs of staff training)"]
["administration and other general overhead costs"]
[]
["Insert description of additional item(s) and new rows if needed"]
[]
["Total Capitalized OM&A (A)",{"$f":"SUM(B34:B46)","v":2424330.2052280731},2759587.6358248559,2664112.9183133012,2707528.8723310595,2676291.6515161437,2896974.5845097564,3042501.0000121957,{"$f":"SUM(I34:I46)","v":0}]
[]
["% of Capitalized OM&A (=A/B)",{"$f":"IF(ISERROR(B47/B27),\"0%\",B47/B27)","v":0.12562747198767996},0.13863019952170874,0.12727129855316574,0.13062103077773832,0.122568339021388,0.1286379860198196,0.13358064367323716,{"$f":"IF(ISERROR(I47/H27),\"0%\",I47/H27)","v":0}]

{"sheet":"App.2-EA_Account 1575 (2015)","index":14,"n_rows":47,"n_cols":9,"rows_kept":47,"cut":false,"hidden":true,"merged":[[20,1,20,5],[8,0,8,8],[9,0,9,8],[10,0,10,8],[12,0,12,8],[14,0,14,8],[47,0,47,9],[52,0,53,8],[25,1,26,5],[31,1,31,5],[37,6,38,7],[37,8,38,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EA"]
["Account 1575 - IFRS-CGAAP Transitional PP&E Amounts"]
["2015 Adopters of IFRS for Financial Reporting Purposes"]
[]
["For applicants that adopted IFRS on January 1, 2015 for financial reporting purposes"]
[]
[]
[]
[null,2014,{"$f":"TestYear-3","v":2018},{"$f":"TestYear-2","v":2019},{"$f":"CONCATENATE(TestYear-1,\" Bridge Year\")","v":"2020 Bridge Year"},{"$f":"CONCATENATE(TestYear,\" Rebasing Year\")","v":"2021 Rebasing Year"}]
["Reporting Basis","CGAAP","CGAAP","CGAAP","MIFRS","MIFRS"]
[null,"Actual","Actual","Actual","Forecast","Forecast"]
[null,null,null,"$","$"]
["PP&E Values under CGAAP"]
["            Opening net PP&E - Note 1",null,{"$f":"+B25","v":0},{"$f":"+C25","v":0},{"$f":"+D25","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (1)",{"$f":"SUM(B22:B24)","v":0},{"$f":"SUM(C22:C24)","v":0},{"$f":"SUM(D22:D24)","v":0},{"$f":"SUM(E22:E24)","v":0}]
[]
["PP&E Values under MIFRS (Starts from 2014, the transition year)"]
["            Opening net PP&E  - Note 1",null,{"$f":"+B31","v":0},{"$f":"+C31","v":0},{"$f":"+D31","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (2)",{"$f":"SUM(B28:B30)","v":0},{"$f":"SUM(C28:C30)","v":0},{"$f":"SUM(D28:D30)","v":0},{"$f":"SUM(E28:E30)","v":0}]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",{"$f":"B25-B31","v":0},{"$f":"C25-C31","v":0},{"$f":"D25-D31","v":0},{"$f":"E25-E31","v":0}]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1575",null,null,null,null,{"$f":"IF(ISERROR(E33), 0, E33)","v":0},null,"WACC"]
["Return on Rate Base Associated with Account 1575 balance at WACC  - Note 2",null,null,null,null,{"$f":"E33*I37*I38","v":0},"# of years of rate rider disposition period"]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,{"$f":"F37+F38","v":0}]
[]
["Notes:"]
["1  For an applicant that adopted IFRS on January 1, 2015, the PP&E values as of January 1, 2014 under both CGAAP and MIFRS should be the same. "]
["2 Return on rate base associated with deferred balance is calculated as:"]
["     the deferral account closing balance as of 2017 x WACC X # of years of rate rider disposition period"]
["     * Please note that the calculation should be adjusted once WACC is updated and finalized in the rate application."]
["3  The  PP&E deferral account is cleared by including the total balance in the deferral and variance account rate rider calculation."]
["4  Net additions are additions net of disposals; Net depreciation is additions to depreciation net of disposals."]

{"sheet":"App.2-EB_Account 1576 (2012)","index":15,"n_rows":48,"n_cols":12,"rows_kept":48,"cut":false,"hidden":true,"merged":[[41,0,41,12],[45,0,45,10],[8,0,8,11],[9,0,9,11],[10,0,10,11],[12,0,13,11],[14,0,14,11],[20,1,20,8],[25,1,26,8],[31,1,31,8],[37,9,38,10],[37,11,38,11]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EB"]
["Account 1576 - Accounting Changes under CGAAP"]
["2012 Changes in Accounting Policies under CGAAP"]
[]
["For applicants with a balance in Account 1576 and made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2012.  This is the first time the applicant is rebasing with changes in these accounting policies."]
[]
[]
[]
[null,"Prior Years Rebasing",2012,2013,2014,2015,2016,2017,"2018 Rebasing Year"]
["Reporting Basis","CGAAP","CGAAP","CGAAP","CGAAP","MIFRS - Note 5","MIFRS","MIFRS","MIFRS"]
[null,"Forecast","Actual","Actual","Actual","Actual","Actual","Forecast","Forecast"]
[null,null,"$","$","$","$","$","$"]
["PP&E Values under former CGAAP"]
["            Opening net PP&E - Note 1",null,null,{"$f":"+C25","v":0},{"$f":"+D25","v":0},{"$f":"+E25","v":0},{"$f":"+F25","v":0},{"$f":"+G25","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (1)",null,{"$f":"C22+C23+C24","v":0},0,0,0,0,0]
[]
["PP&E Values under revised CGAAP (Starts from 2012)"]
["            Opening net PP&E  - Note 1",null,null,{"$f":"+C31","v":0},{"$f":"+D31","v":0},{"$f":"+E31","v":0},{"$f":"+F31","v":0},{"$f":"+G31","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (2)",null,{"$f":"SUM(C28:C30)","v":0},0,0,0,0,0]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",null,{"$f":"C25-C31","v":0},0,0,0,0,0]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1576",null,null,null,null,null,null,null,{"$f":"IF(ISERROR(H33), 0, H33)","v":0},null,"WACC"]
["Return on Rate Base Associated with Account 1576 balance at WACC  - Note 2",null,null,null,null,null,null,null,{"$f":"H33*L37*L38","v":0},"# of years of rate rider disposition period"]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,null,null,null,{"$f":"I37+I38","v":0}]
[]
["Notes:"]
["1  For an applicant that made the capitalization and depreciation expense accounting policy changes on January 1, 2012, the PP&E values as of January 1, 2012 under both former CGAAP and revised CGAAP should be the same. "]
["2 Return on rate base associated with Account 1576 balance is calculated as:"]
["     the variance account ending balance as of 2017 x WACC X # of years of rate rider disposition period"]
["     * Please note that the calculation should be adjusted once WACC is updated and finalized in the rate application."]
["3  Account 1576 is cleared by including the total balance in the deferral and variance account rate rider calculation."]
["4  Net additions are additions net of disposals; Net depreciation is additions to depreciation net of disposals."]
["5 Differences due to the adoption of MIFRS are to be shown separately in Account 1575 in Appendix 2-EA as Accounts 1575 and 1576 cannot be used interchangably."]

{"sheet":"App.2-EC_Account 1576 (2013)","index":16,"n_rows":48,"n_cols":11,"rows_kept":48,"cut":false,"hidden":true,"merged":[[45,0,45,9],[8,0,8,10],[9,0,9,10],[10,0,10,10],[12,0,12,10],[14,0,14,10],[37,10,38,10],[20,1,20,7],[25,1,26,7],[31,1,31,7],[37,8,38,9],[41,0,41,11]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-EC"]
["Account 1576 - Accounting Changes under CGAAP"]
["2013 Changes in Accounting Policies under CGAAP"]
[]
["For applicants with a balance in Account 1576 and made capitalization and depreciation expense accounting policy changes under CGAAP effective January 1, 2013.  This is the first time the applicant is rebasing with changes in these accounting policies."]
[]
[]
[]
[null,"Prior Years Rebasing",2013,2014,2015,2016,2017,"2018 Rebasing Year"]
["Reporting Basis","CGAAP","CGAAP","CGAAP","MIFRS - Note 5","MIFRS","MIFRS","MIFRS"]
[null,"Actual","Actual","Actual","Actual","Actual","Forecast","Forecast"]
[null,null,"$","$",null,"$"]
["PP&E Values under former CGAAP"]
["            Opening net PP&E - Note 1",null,null,{"$f":"+C25","v":0},{"$f":"+D25","v":0},{"$f":"+E25","v":0},{"$f":"+F25","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (1)",null,{"$f":"C22+C23+C24","v":0},{"$f":"D22+D23+D24","v":0},{"$f":"E22+E23+E24","v":0},{"$f":"F22+F23+F24","v":0},{"$f":"G22+G23+G24","v":0}]
[]
["PP&E Values under revised CGAAP (Starts from 2012)"]
["            Opening net PP&E  - Note 1",null,null,{"$f":"+C31","v":0},{"$f":"+D31","v":0},{"$f":"+E31","v":0},{"$f":"+F31","v":0}]
["            Net Additions - Note 4"]
["            Net Depreciation (amounts should be negative) - Note 4"]
["            Closing net PP&E (2)",null,{"$f":"SUM(C28:C30)","v":0},{"$f":"SUM(D28:D30)","v":0},{"$f":"SUM(E28:E30)","v":0},{"$f":"SUM(F28:F30)","v":0},{"$f":"SUM(G28:G30)","v":0}]
[]
["Difference in Closing net PP&E, former CGAAP vs. revised CGAAP ",null,{"$f":"C25-C31","v":0},{"$f":"D25-D31","v":0},{"$f":"E25-E31","v":0},{"$f":"F25-F31","v":0},{"$f":"G25-G31","v":0}]
[]
[]
["Effect on Deferral and Variance Account Rate Riders"]
["Closing balance in Account 1576",null,null,null,null,null,null,{"$f":"IF(ISERROR(G33), 0, G33)","v":0},null,"WACC"]
["Return on Rate Base Associated with Account 1576 balance at WACC  - Note 2",null,null,null,null,null,null,{"$f":"G33*K37*K38","v":0},"# of years of rate rider disposition period"]
["     Amount included in Deferral and Variance Account Rate Rider Calculation",null,null,null,null,null,null,{"$f":"H37+H38","v":0}]
[]
["Notes:"]
["1  For an applicant that made the capitalization and depreciation expense accounting policy changes on January 1, 2013, the PP&E values as of January 1, 2013 under both former CGAAP and revised CGAAP should be the same. "]
["2 Return on rate base associated with Account 1576 balance is calculated as:"]
["     the variance account ending balance as of 2017 x WACC X # of years of rate rider disposition period"]
["     * Please note that the calculation should be adjusted once WACC is updated and finalized in the rate application."]
["3  Account 1576 is cleared by including the total balance in the deferral and variance account rate rider calculation."]
["4  Net additions are additions net of disposals; Net depreciation is additions to depreciation net of disposals."]
["5 Differences due to the adoption of MIFRS are to be shown separately in Account 1575 in Appendix 2-EA as Accounts 1575 and 1576 cannot be used interchangably."]

{"sheet":"App.2-FA Proposed REG Invest.","index":17,"n_rows":101,"n_cols":12,"rows_kept":101,"cut":false,"hidden":false,"merged":[[8,0,8,11],[17,0,17,9],[16,0,16,10],[12,0,12,7],[13,0,13,6],[14,0,14,6],[11,0,11,7],[9,0,9,11]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
["TO BE UPDATED AT DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-FA"]
["Renewable Generation Connection Investment Summary (past investments or over the future rate setting period)"]
[]
["Enter the details of the Renewable Generation Connection projects as described in the appropriate section of the Filing Requirements."]
["All costs entered on this page will be transferred to the appropriate cells in the appendices that follow."]
["For Part A, Renewable Enabling Improvements (REI), these amounts will be transferred to Appendix 2 - FB"]
["For Part B, Expansions, these amounts will be transferred to Appendix 2 - FC"]
[]
["If there are more than five projects proposed to be in-service in a certain year, please amend the tables below and ensure that the formulae for the Total Amounts in any given rate year are updated."]
["Based on the current methodology and allocation, amounts allocated represent 6% for REI Connection Investments and 17% for Expansion Investments. (EB-2009-0349, 6-10-2010, p. 15, note 9)"]
[]
["There are two scenarios described below.  Separate sets of spreadsheets (2-FA, 2-FB, 2-FC) should be submited for each scenario as required."]
["Scenario 1:  ","Past Investments with No Recovery.  The distributor has made investments in the past (during the IRM Years), but has not received approval for these projects and therefore did not receive"]
[null,"revenue from the IESO under Regulation 330/09 and did not receive ratepayer revenue for the direct benefit portion of the investment."]
[null,"The WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage should correspond to the distributor's last Cost of Service approval. "]
[null,"The Direct Benefit portion of the calculated Revenue Requirement for each year should be summed and can be applied for recovery from the distributor's ratepayers through a rate rider."]
[null,"The Provincial Recovery portion of the calculated Revenue Requirement for each year should be summed and can be applied for recovery from the IESO through a separate order."]
[]
["Scenario 2:",{"$f":"\"Investments in the Test Year and Beyond.  Distributor plans to make investments in \" & TestYear & \" and/or beyond.  These investments should be added to 2-FA in the appropriate year.\"","v":"Investments in the Test Year and Beyond.  Distributor plans to make investments in 2021 and/or beyond.  These investments should be added to 2-FA in the appropriate year."}]
[null,"The WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage should correspond to the distributor's current application. "]
[]
["Part A",null,{"$f":"IF(C31=TestYear, \"Test Year\", \"\")","v":""},"","","","","Test Year","","","",""]
["REI Investments (Direct Benefit at 6%)",null,{"$f":"D31-1","v":2016},{"$f":"E31-1","v":2017},{"$f":"F31-1","v":2018},{"$f":"G31-1","v":2019},{"$f":"H31-1","v":2020},{"$f":"TestYear","v":2021},{"$f":"H31+1","v":2022},{"$f":"I31+1","v":2023},{"$f":"J31+1","v":2024},{"$f":"K31+1","v":2025}]
["Project 1"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 2"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 3"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 4"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 5"]
["Name: REI Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Total Capital Costs",null,{"$f":"SUM(C58,C52,C46,C40,C34)","v":0},{"$f":"SUM(D58,D52,D46,D40,D34)","v":0},0,0,0,{"$f":"SUM(H58,H52,H46,H40,H34)","v":0},{"$f":"SUM(I58,I52,I46,I40,I34)","v":0},0,0,0]
["Total OM&A (Start-Up)",null,{"$f":"SUM(C59,C53,C47,C41,C35)","v":0},0,0,0,0,{"$f":"SUM(H59,H53,H47,H41,H35)","v":0},0,0,0,0]
["Total OM&A (Ongoing)",null,{"$f":"SUM(C60,C54,C48,C42,C36)","v":0},0,0,0,0,{"$f":"SUM(H60,H54,H48,H42,H36)","v":0},0,0,0,0]
[]
[]
["Part B",null,{"$f":"IF(C68=TestYear, \"Test Year\", \"\")","v":""},"","","","","Test Year","","","",""]
["Expansion Investments (Direct Benefit at 17%)",null,{"$f":"D68-1","v":2016},{"$f":"E68-1","v":2017},{"$f":"F68-1","v":2018},{"$f":"G68-1","v":2019},{"$f":"H68-1","v":2020},{"$f":"TestYear","v":2021},{"$f":"H68+1","v":2022},{"$f":"I68+1","v":2023},{"$f":"J68+1","v":2024},{"$f":"K68+1","v":2025}]
["Project 1"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 2"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 3"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 4"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Project 5"]
["Name: Expansion Connection Project"]
["Capital Costs",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Start-Up)",null,0,0,0,0,0,0,0,0,0,0]
["OM&A (Ongoing)",null,0,0,0,0,0,0,0,0,0,0]
[]
["Total Capital Costs",null,{"$f":"SUM(C95,C89,C83,C77,C71)","v":0},{"$f":"SUM(D95,D89,D83,D77,D71)","v":0},0,0,0,{"$f":"SUM(H95,H89,H83,H77,H71)","v":0},{"$f":"SUM(I95,I89,I83,I77,I71)","v":0},0,0,0]
["Total OM&A (Start-Up)",null,{"$f":"SUM(C96,C90,C84,C78,C72)","v":0},0,0,0,0,{"$f":"SUM(H96,H90,H84,H78,H72)","v":0},0,0,0,0]
["Total OM&A (Ongoing)",null,{"$f":"SUM(C97,C91,C85,C79,C73)","v":0},0,0,0,0,{"$f":"SUM(H97,H91,H85,H79,H73)","v":0},0,0,0,0]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
["TO BE UPDATED AT DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-FB"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Enabling Improvement Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part A of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
[{"$f":"\"For historical investments, enter these variables that were approved in your last cost of service test year.  For \" & TestYear & \" and beyond, enter variables as in the application.\"","v":"For historical investments, enter these variables that were approved in your last cost of service test year.  For 2021 and beyond, enter variables as in the application."}]
["Rate Riders are not calculated for the Test Year as these assets and costs are already in the distributor's rate base/revenue requirement."]
[]
[null,null,{"$f":"F17-1","v":2016},null,null,{"$f":"I17-1","v":2017},null,null,{"$f":"L17-1","v":2018},null,null,{"$f":"O17-1","v":2019},null,null,{"$f":"BridgeYear","v":2020},null,null,{"$f":"CONCATENATE(TestYear,\" Test Year\")","v":"2021 Test Year"},null,null,{"$f":"TestYear+1","v":2022},null,null,{"$f":"U17+1","v":2023},2016,null,{"$f":"X17+1","v":2024},null,null,{"$f":"AA17+1","v":2025}]
[null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94,"Total",0.06,0.94]
["Net Fixed Assets (average)",null,{"$f":"F82","v":{"$error":"#DIV/0!"}},{"$f":"C20*D19","v":{"$error":"#DIV/0!"}},{"$f":"C20*E19","v":{"$error":"#DIV/0!"}},{"$f":"G82","v":{"$error":"#DIV/0!"}},{"$f":"F20*G19","v":{"$error":"#DIV/0!"}},{"$f":"F20*H19","v":{"$error":"#DIV/0!"}},{"$f":"H82","v":{"$error":"#DIV/0!"}},{"$f":"I20*J19","v":{"$error":"#DIV/0!"}},{"$f":"I20*K19","v":{"$error":"#DIV/0!"}},{"$f":"I82","v":{"$error":"#DIV/0!"}},{"$f":"L20*M19","v":{"$error":"#DIV/0!"}},{"$f":"L20*N19","v":{"$error":"#DIV/0!"}},{"$f":"J82","v":{"$error":"#DIV/0!"}},{"$f":"O20*P19","v":{"$error":"#DIV/0!"}},{"$f":"O20*Q19","v":{"$error":"#DIV/0!"}},{"$f":"K82","v":{"$error":"#DIV/0!"}},{"$f":"R20*S19","v":{"$error":"#DIV/0!"}},{"$f":"R20*T19","v":{"$error":"#DIV/0!"}},{"$f":"L82","v":{"$error":"#DIV/0!"}},{"$f":"U20*V19","v":{"$error":"#DIV/0!"}},{"$f":"U20*W19","v":{"$error":"#DIV/0!"}},{"$f":"M82","v":{"$error":"#DIV/0!"}},{"$f":"X20*Y19","v":{"$error":"#DIV/0!"}},{"$f":"X20*Z19","v":{"$error":"#DIV/0!"}},{"$f":"N82","v":{"$error":"#DIV/0!"}},{"$f":"AA20*AB19","v":{"$error":"#DIV/0!"}},{"$f":"AA20*AC19","v":{"$error":"#DIV/0!"}},{"$f":"O82","v":{"$error":"#DIV/0!"}},{"$f":"AD20*AE19","v":{"$error":"#DIV/0!"}},{"$f":"AD20*AF19","v":{"$error":"#DIV/0!"}}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,{"$f":"'App.2-FA Proposed REG Invest.'!C64","v":0},{"$f":"C21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!D64","v":0},{"$f":"F21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!E64","v":0},{"$f":"I21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!F64","v":0},{"$f":"L21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!G64","v":0},{"$f":"O21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!H64","v":0},{"$f":"R21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!I64","v":0},{"$f":"U21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!J64","v":0},{"$f":"X21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!K64","v":0},{"$f":"AA21","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!L64","v":0},{"$f":"AD21","v":0}]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,{"$f":"'App.2-FA Proposed REG Invest.'!C63","v":0},{"$f":"C22*D19","v":0},{"$f":"C22*E19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!D63","v":0},{"$f":"F22*G19","v":0},{"$f":"F22*H19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!E63","v":0},{"$f":"I22*J19","v":0},{"$f":"I22*K19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!F63","v":0},{"$f":"L22*M19","v":0},{"$f":"L22*N19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!G63","v":0},{"$f":"O22*P19","v":0},{"$f":"O22*Q19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!H63","v":0},{"$f":"R22*S19","v":0},{"$f":"R22*T19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!I63","v":0},{"$f":"U22*V19","v":0},{"$f":"U22*W19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!J63","v":0},{"$f":"X22*Y19","v":0},{"$f":"X22*Z19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!K63","v":0},{"$f":"AA22*AB19","v":0},{"$f":"AA22*AC19","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!L63","v":0},{"$f":"AD22*AE19","v":0},{"$f":"AD22*AF19","v":0}]
["WCA",null,null,{"$f":"(D21+D22)*$B$23","v":0},{"$f":"E22*$B$23","v":0},null,{"$f":"(G21+G22)*$B$23","v":0},{"$f":"H22*$B$23","v":0},null,{"$f":"(J21+J22)*$B$23","v":0},{"$f":"K22*$B$23","v":0},null,{"$f":"(M21+M22)*$B$23","v":0},{"$f":"N22*$B$23","v":0},null,{"$f":"(P21+P22)*$B$23","v":0},{"$f":"Q22*$B$23","v":0},null,{"$f":"(S21+S22)*$B$23","v":0},{"$f":"T22*$B$23","v":0},null,{"$f":"(V21+V22)*$B$23","v":0},{"$f":"W22*$B$23","v":0},null,{"$f":"(Y21+Y22)*$B$23","v":0},{"$f":"Z22*$B$23","v":0},null,{"$f":"(AB21+AB22)*$B$23","v":0},{"$f":"AC22*$B$23","v":0},null,{"$f":"(AE21+AE22)*$B$23","v":0},{"$f":"AF22*$B$23","v":0}]
["Rate Base",null,null,{"$f":"SUM(D20+D23)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(E20+E23)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(G20+G23)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(H20+H23)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(J20+J23)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(K20+K23)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M20+M23)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(N20+N23)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(P20+P23)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(Q20+Q23)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(S20+S23)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(T20+T23)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(V20+V23)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(W20+W23)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(Y20+Y23)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(Z20+Z23)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(AB20+AB23)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AC20+AC23)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(AE20+AE23)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AF20+AF23)","v":{"$error":"#DIV/0!"}}]
[]
[]
["Deemed ST Debt",null,null,{"$f":"D24*$B$27","v":{"$error":"#DIV/0!"}},{"$f":"E24*$B$27","v":{"$error":"#DIV/0!"}},null,{"$f":"G24*$B$27","v":{"$error":"#DIV/0!"}},{"$f":"H24*$B$27","v":{"$error":"#DIV/0!"}},null,{"$f":"J24*$B$27","v":{"$error":"#DIV/0!"}},{"$f":"K24*$B$27","v":{"$error":"#DIV/0!"}},null,{"$f":"M24*$B$27","v":{"$error":"#DIV/0!"}},{"$f":"N24*$B$27","v":{"$error":"#DIV/0!"}},null,{"$f":"P24*$B$27","v":{"$error":"#DIV/0!"}},{"$f":"Q24*$B$27","v":{"$error":"#DIV/0!"}},null,{"$f":"S24*$B$27","v":{"$error":"#DIV/0!"}},{"$f":"T24*$B$27","v":{"$error":"#DIV/0!"}},null,{"$f":"V24*$B$27","v":{"$error":"#DIV/0!"}},{"$f":"W24*$B$27","v":{"$error":"#DIV/0!"}},null,{"$f":"Y24*$B$27","v":{"$error":"#DIV/0!"}},{"$f":"Z24*$B$27","v":{"$error":"#DIV/0!"}},null,{"$f":"AB24*$B$27","v":{"$error":"#DIV/0!"}},{"$f":"AC24*$B$27","v":{"$error":"#DIV/0!"}},null,{"$f":"AE24*$B$27","v":{"$error":"#DIV/0!"}},{"$f":"AF24*$B$27","v":{"$error":"#DIV/0!"}}]
["Deemed LT Debt",null,null,{"$f":"D24*$B$28","v":{"$error":"#DIV/0!"}},{"$f":"E24*$B$28","v":{"$error":"#DIV/0!"}},null,{"$f":"G24*$B$28","v":{"$error":"#DIV/0!"}},{"$f":"H24*$B$28","v":{"$error":"#DIV/0!"}},null,{"$f":"J24*$B$28","v":{"$error":"#DIV/0!"}},{"$f":"K24*$B$28","v":{"$error":"#DIV/0!"}},null,{"$f":"M24*$B$28","v":{"$error":"#DIV/0!"}},{"$f":"N24*$B$28","v":{"$error":"#DIV/0!"}},null,{"$f":"P24*$B$28","v":{"$error":"#DIV/0!"}},{"$f":"Q24*$B$28","v":{"$error":"#DIV/0!"}},null,{"$f":"S24*$B$28","v":{"$error":"#DIV/0!"}},{"$f":"T24*$B$28","v":{"$error":"#DIV/0!"}},null,{"$f":"V24*$B$28","v":{"$error":"#DIV/0!"}},{"$f":"W24*$B$28","v":{"$error":"#DIV/0!"}},null,{"$f":"Y24*$B$28","v":{"$error":"#DIV/0!"}},{"$f":"Z24*$B$28","v":{"$error":"#DIV/0!"}},null,{"$f":"AB24*$B$28","v":{"$error":"#DIV/0!"}},{"$f":"AC24*$B$28","v":{"$error":"#DIV/0!"}},null,{"$f":"AE24*$B$28","v":{"$error":"#DIV/0!"}},{"$f":"AF24*$B$28","v":{"$error":"#DIV/0!"}}]
["Deemed Equity",null,null,{"$f":"D24*$B$29","v":{"$error":"#DIV/0!"}},{"$f":"E24*$B$29","v":{"$error":"#DIV/0!"}},null,{"$f":"G24*$B$29","v":{"$error":"#DIV/0!"}},{"$f":"H24*$B$29","v":{"$error":"#DIV/0!"}},null,{"$f":"J24*$B$29","v":{"$error":"#DIV/0!"}},{"$f":"K24*$B$29","v":{"$error":"#DIV/0!"}},null,{"$f":"M24*$B$29","v":{"$error":"#DIV/0!"}},{"$f":"N24*$B$29","v":{"$error":"#DIV/0!"}},null,{"$f":"P24*$B$29","v":{"$error":"#DIV/0!"}},{"$f":"Q24*$B$29","v":{"$error":"#DIV/0!"}},null,{"$f":"S24*$B$29","v":{"$error":"#DIV/0!"}},{"$f":"T24*$B$29","v":{"$error":"#DIV/0!"}},null,{"$f":"V24*$B$29","v":{"$error":"#DIV/0!"}},{"$f":"W24*$B$29","v":{"$error":"#DIV/0!"}},null,{"$f":"Y24*$B$29","v":{"$error":"#DIV/0!"}},{"$f":"Z24*$B$29","v":{"$error":"#DIV/0!"}},null,{"$f":"AB24*$B$29","v":{"$error":"#DIV/0!"}},{"$f":"AC24*$B$29","v":{"$error":"#DIV/0!"}},null,{"$f":"AE24*$B$29","v":{"$error":"#DIV/0!"}},{"$f":"AF24*$B$29","v":{"$error":"#DIV/0!"}}]
[]
["ST Interest",null,null,{"$f":"D27*$B31","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},null,{"$f":"G27*$B31","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},null,{"$f":"J27*$B31","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},null,{"$f":"M27*$B31","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},null,{"$f":"P27*$B31","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},null,{"$f":"S27*$B31","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},null,{"$f":"V27*$B31","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},null,{"$f":"Y27*$B31","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},null,{"$f":"AB27*$B31","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},null,{"$f":"AE27*$B31","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"}]
["LT Interest",null,null,{"$f":"D28*$B32","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
["ROE",null,null,{"$f":"D29*$B33","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},null,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
["Cost of Capital Total",null,null,{"$f":"SUM(D31:D33)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(E31:E33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(G31:G33)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(H31:H33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(J31:J33)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(K31:K33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M31:M33)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(N31:N33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(P31:P33)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(Q31:Q33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(S31:S33)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(T31:T33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(V31:V33)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(W31:W33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(Y31:Y33)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(Z31:Z33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(AB31:AB33)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AC31:AC33)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(AE31:AE33)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AF31:AF33)","v":{"$error":"#DIV/0!"}}]
[]
["OM&A",null,null,{"$f":"D21+D22","v":0},{"$f":"E22","v":0},null,{"$f":"G21+G22","v":0},{"$f":"H22","v":0},null,{"$f":"J21+J22","v":0},{"$f":"K22","v":0},null,{"$f":"M21+M22","v":0},{"$f":"N22","v":0},null,{"$f":"P21+P22","v":0},{"$f":"Q22","v":0},null,{"$f":"S21+S22","v":0},{"$f":"T22","v":0},null,{"$f":"V21+V22","v":0},{"$f":"W22","v":0},null,{"$f":"Y21+Y22","v":0},{"$f":"Z22","v":0},null,{"$f":"AB21+AB22","v":0},{"$f":"AC22","v":0},null,{"$f":"AE21+AE22","v":0},{"$f":"AF22","v":0}]
["Amortization",null,{"$f":"D77","v":0},{"$f":"C37*D$19","v":0},{"$f":"C37*E$19","v":0},{"$f":"G77","v":{"$error":"#DIV/0!"}},{"$f":"F37*G$19","v":{"$error":"#DIV/0!"}},{"$f":"F37*H$19","v":{"$error":"#DIV/0!"}},{"$f":"H77","v":{"$error":"#DIV/0!"}},{"$f":"I37*J$19","v":{"$error":"#DIV/0!"}},{"$f":"I37*K$19","v":{"$error":"#DIV/0!"}},{"$f":"I77","v":{"$error":"#DIV/0!"}},{"$f":"L37*M$19","v":{"$error":"#DIV/0!"}},{"$f":"L37*N$19","v":{"$error":"#DIV/0!"}},{"$f":"J77","v":{"$error":"#DIV/0!"}},{"$f":"O37*P$19","v":{"$error":"#DIV/0!"}},{"$f":"O37*Q$19","v":{"$error":"#DIV/0!"}},{"$f":"K77","v":{"$error":"#DIV/0!"}},{"$f":"R37*S$19","v":{"$error":"#DIV/0!"}},{"$f":"R37*T$19","v":{"$error":"#DIV/0!"}},{"$f":"L76+L77","v":{"$error":"#DIV/0!"}},{"$f":"U37*V$19","v":{"$error":"#DIV/0!"}},{"$f":"U37*W$19","v":{"$error":"#DIV/0!"}},{"$f":"M76+M77","v":{"$error":"#DIV/0!"}},{"$f":"X37*Y$19","v":{"$error":"#DIV/0!"}},{"$f":"X37*Z$19","v":{"$error":"#DIV/0!"}},{"$f":"N76+N77","v":{"$error":"#DIV/0!"}},{"$f":"AA37*AB$19","v":{"$error":"#DIV/0!"}},{"$f":"AA37*AC$19","v":{"$error":"#DIV/0!"}},{"$f":"O76+O77","v":{"$error":"#DIV/0!"}},{"$f":"AD37*AE$19","v":{"$error":"#DIV/0!"}},{"$f":"AD37*AF$19","v":{"$error":"#DIV/0!"}}]
["Grossed-up PILs",null,null,{"$f":"D65","v":{"$error":"#DIV/0!"}},{"$f":"E65","v":{"$error":"#DIV/0!"}},null,{"$f":"G65","v":{"$error":"#DIV/0!"}},{"$f":"H65","v":{"$error":"#DIV/0!"}},null,{"$f":"J65","v":{"$error":"#DIV/0!"}},{"$f":"K65","v":{"$error":"#DIV/0!"}},null,{"$f":"M65","v":{"$error":"#DIV/0!"}},{"$f":"N65","v":{"$error":"#DIV/0!"}},null,{"$f":"P65","v":{"$error":"#DIV/0!"}},{"$f":"Q65","v":{"$error":"#DIV/0!"}},null,{"$f":"S65","v":{"$error":"#DIV/0!"}},{"$f":"T65","v":{"$error":"#DIV/0!"}},null,{"$f":"V65","v":{"$error":"#DIV/0!"}},{"$f":"W65","v":{"$error":"#DIV/0!"}},null,{"$f":"Y65","v":{"$error":"#DIV/0!"}},{"$f":"Z65","v":{"$error":"#DIV/0!"}},null,{"$f":"AB65","v":{"$error":"#DIV/0!"}},{"$f":"AC65","v":{"$error":"#DIV/0!"}},null,{"$f":"AE65","v":{"$error":"#DIV/0!"}},{"$f":"AF65","v":{"$error":"#DIV/0!"}}]
[]
["Revenue Requirement",null,null,{"$f":"SUM(D34:D38)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(E34:E38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(G34:G38)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(H34:H38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(J34:J38)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(K34:K38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M34:M38)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(N34:N38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(P34:P38)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(Q34:Q38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(S34:S38)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(T34:T38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(V34:V38)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(W34:W38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(Y34:Y38)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(Z34:Z38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(AB34:AB38)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AC34:AC38)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(AE34:AE38)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AF34:AF38)","v":{"$error":"#DIV/0!"}}]
[]
[]
["Provincial Rate Protection",null,null,null,{"$f":"E40","v":{"$error":"#DIV/0!"}},null,null,{"$f":"H40","v":{"$error":"#DIV/0!"}},null,null,{"$f":"K40","v":{"$error":"#DIV/0!"}},null,null,{"$f":"N40","v":{"$error":"#DIV/0!"}},null,null,{"$f":"Q40","v":{"$error":"#DIV/0!"}},null,null,{"$f":"T40","v":{"$error":"#DIV/0!"}},null,null,{"$f":"W40","v":{"$error":"#DIV/0!"}},null,null,{"$f":"Z40","v":{"$error":"#DIV/0!"}},null,null,{"$f":"AC40","v":{"$error":"#DIV/0!"}},null,null,{"$f":"AF40","v":{"$error":"#DIV/0!"}}]
[]
["Monthly Amount Paid by IESO",null,null,null,{"$f":"E43/12","v":{"$error":"#DIV/0!"}},null,null,{"$f":"H43/12","v":{"$error":"#DIV/0!"}},null,null,{"$f":"K43/12","v":{"$error":"#DIV/0!"}},null,null,{"$f":"N43/12","v":{"$error":"#DIV/0!"}},null,null,{"$f":"Q43/12","v":{"$error":"#DIV/0!"}},null,null,{"$f":"T43/12","v":{"$error":"#DIV/0!"}},null,null,{"$f":"W43/12","v":{"$error":"#DIV/0!"}},null,null,{"$f":"Z43/12","v":{"$error":"#DIV/0!"}},null,null,{"$f":"AC43/12","v":{"$error":"#DIV/0!"}},null,null,{"$f":"AF43/12","v":{"$error":"#DIV/0!"}}]
[]
["Note 1: The distributor should follow the regulatory accounting set out in the Accounting Procedure Handbook Guidance FAQs issued in March 2015. Q10 of the APH FAQs states that: “For approved eligible investments as defined under O.Reg. 330/09 under the OEB Act, a variance account will continue to be used for the purpose of recording variances between the revenue requirement based on actual costs of approved eligible investments and the revenue received from the IESO.” The answer for Q10 provides the accounting guidance for this variance account: “Distributors that have included eligible investments to connect qualifying facilities in their DS plans are to establish the variance Account 1533 Renewable Generation Connection Funding Adder Deferral Account, Sub-account Provincial Rate Protection Payment Variances following OEB approval for investments forecast to enter service beyond the test year for purposes of implementing rate protection pursuant to O.Reg. 330/09. The purpose of this variance account is to track the variance between the distributor’s revenue requirement associated with the portion of the actual capital and/or operating costs that are eligible for rate protection, as incurred by the distributor for eligible renewable enabling and expansion investments, and the rate protection payments collected from the IESO.” The answer further provides the journal entries to record the variances. Distributors should follow the instructions in the answer for recording the journal entries in the variance account 1533."]
[]
["Note 2: For the Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues."]
[]
["PILs Calculation"]
[null,null,null,{"$f":"F17-1","v":2016},null,null,{"$f":"F17","v":2017},null,null,{"$f":"I17","v":2018},null,null,{"$f":"L17","v":2019},null,null,{"$f":"O17","v":2020},null,null,{"$f":"R17","v":"2021 Test Year"},null,null,{"$f":"U17","v":2022},null,null,{"$f":"X17","v":2023},null,null,{"$f":"AA17","v":2024},null,null,{"$f":"AD17","v":2025}]
["Income Tax",null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,{"$f":"D33","v":{"$error":"#DIV/0!"}},{"$f":"E33","v":{"$error":"#DIV/0!"}},null,{"$f":"G33","v":{"$error":"#DIV/0!"}},{"$f":"H33","v":{"$error":"#DIV/0!"}},null,{"$f":"J33","v":{"$error":"#DIV/0!"}},{"$f":"K33","v":{"$error":"#DIV/0!"}},null,{"$f":"M33","v":{"$error":"#DIV/0!"}},{"$f":"N33","v":{"$error":"#DIV/0!"}},null,{"$f":"P33","v":{"$error":"#DIV/0!"}},{"$f":"Q33","v":{"$error":"#DIV/0!"}},null,{"$f":"S33","v":{"$error":"#DIV/0!"}},{"$f":"T33","v":{"$error":"#DIV/0!"}},null,{"$f":"V33","v":{"$error":"#DIV/0!"}},{"$f":"W33","v":{"$error":"#DIV/0!"}},null,{"$f":"Y33","v":{"$error":"#DIV/0!"}},{"$f":"Z33","v":{"$error":"#DIV/0!"}},null,{"$f":"AB33","v":{"$error":"#DIV/0!"}},{"$f":"AC33","v":{"$error":"#DIV/0!"}},null,{"$f":"AE33","v":{"$error":"#DIV/0!"}},{"$f":"AF33","v":{"$error":"#DIV/0!"}}]
["Amortization (6% DB and 94% P)",null,null,{"$f":"D37","v":0},{"$f":"E37","v":0},null,{"$f":"G37","v":{"$error":"#DIV/0!"}},{"$f":"H37","v":{"$error":"#DIV/0!"}},null,{"$f":"J37","v":{"$error":"#DIV/0!"}},{"$f":"K37","v":{"$error":"#DIV/0!"}},null,{"$f":"M37","v":{"$error":"#DIV/0!"}},{"$f":"N37","v":{"$error":"#DIV/0!"}},null,{"$f":"P37","v":{"$error":"#DIV/0!"}},{"$f":"Q37","v":{"$error":"#DIV/0!"}},null,{"$f":"S37","v":{"$error":"#DIV/0!"}},{"$f":"T37","v":{"$error":"#DIV/0!"}},null,{"$f":"V37","v":{"$error":"#DIV/0!"}},{"$f":"W37","v":{"$error":"#DIV/0!"}},null,{"$f":"Y37","v":{"$error":"#DIV/0!"}},{"$f":"Z37","v":{"$error":"#DIV/0!"}},null,{"$f":"AB37","v":{"$error":"#DIV/0!"}},{"$f":"AC37","v":{"$error":"#DIV/0!"}},null,{"$f":"AE37","v":{"$error":"#DIV/0!"}},{"$f":"AF37","v":{"$error":"#DIV/0!"}}]
["CCA (6% DB and 94% P)",null,null,{"$f":"-D94*D$19","v":0},{"$f":"-D94*E$19","v":0},null,{"$f":"-G94*G$19","v":0},{"$f":"-G94*H$19","v":0},null,{"$f":"-H94*J19","v":0},{"$f":"-H94*K$19","v":0},null,{"$f":"-I94*M$19","v":0},{"$f":"-I94*N$19","v":0},null,{"$f":"-J94*P$19","v":0},{"$f":"-J94*Q$19","v":0},null,{"$f":"-K94*S$19","v":0},{"$f":"-K94*T$19","v":0},null,{"$f":"-L94*V$19","v":0},{"$f":"-L94*W$19","v":0},null,{"$f":"-M94*Y$19","v":0},{"$f":"-M94*Z$19","v":0},null,{"$f":"-N94*AB$19","v":0},{"$f":"-N94*AC$19","v":0},null,{"$f":"-O94*AE$19","v":0},{"$f":"-O94*AF$19","v":0}]
["Taxable income",null,null,{"$f":"SUM(D55:D57)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(E55:E57)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(G55:G57)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(H55:H57)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(J55:J57)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(K55:K57)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M55:M57)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(N55:N57)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(P55:P57)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(Q55:Q57)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(S55:S57)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(T55:T57)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(V55:V57)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(W55:W57)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(Y55:Y57)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(Z55:Z57)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(AB55:AB57)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AC55:AC57)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(AE55:AE57)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AF55:AF57)","v":{"$error":"#DIV/0!"}}]
[]
["Tax Rate  (to be entered)"]
[]
["Income Taxes Payable",null,null,{"$f":"D58*D60","v":{"$error":"#DIV/0!"}},{"$f":"E58*E60","v":{"$error":"#DIV/0!"}},null,{"$f":"G58*G60","v":{"$error":"#DIV/0!"}},{"$f":"H58*H60","v":{"$error":"#DIV/0!"}},null,{"$f":"J58*J60","v":{"$error":"#DIV/0!"}},{"$f":"K58*K60","v":{"$error":"#DIV/0!"}},null,{"$f":"M58*M60","v":{"$error":"#DIV/0!"}},{"$f":"N58*N60","v":{"$error":"#DIV/0!"}},null,{"$f":"P58*P60","v":{"$error":"#DIV/0!"}},{"$f":"Q58*Q60","v":{"$error":"#DIV/0!"}},null,{"$f":"S58*S60","v":{"$error":"#DIV/0!"}},{"$f":"T58*T60","v":{"$error":"#DIV/0!"}},null,{"$f":"V58*V60","v":{"$error":"#DIV/0!"}},{"$f":"W58*W60","v":{"$error":"#DIV/0!"}},null,{"$f":"Y58*Y60","v":{"$error":"#DIV/0!"}},{"$f":"Z58*Z60","v":{"$error":"#DIV/0!"}},null,{"$f":"AB58*AB60","v":{"$error":"#DIV/0!"}},{"$f":"AC58*AC60","v":{"$error":"#DIV/0!"}},null,{"$f":"AE58*AE60","v":{"$error":"#DIV/0!"}},{"$f":"AF58*AF60","v":{"$error":"#DIV/0!"}}]
["Gross Up"]
["Income Taxes Payable",null,null,{"$f":"D62/(1-D60)","v":{"$error":"#DIV/0!"}},{"$f":"E62/(1-E60)","v":{"$error":"#DIV/0!"}},null,{"$f":"G62/(1-G60)","v":{"$error":"#DIV/0!"}},{"$f":"H62/(1-H60)","v":{"$error":"#DIV/0!"}},null,{"$f":"J62/(1-J60)","v":{"$error":"#DIV/0!"}},{"$f":"K62/(1-K60)","v":{"$error":"#DIV/0!"}},null,{"$f":"M62/(1-M60)","v":{"$error":"#DIV/0!"}},{"$f":"N62/(1-N60)","v":{"$error":"#DIV/0!"}},null,{"$f":"P62/(1-P60)","v":{"$error":"#DIV/0!"}},{"$f":"Q62/(1-Q60)","v":{"$error":"#DIV/0!"}},null,{"$f":"S62/(1-S60)","v":{"$error":"#DIV/0!"}},{"$f":"T62/(1-T60)","v":{"$error":"#DIV/0!"}},null,{"$f":"V62/(1-V60)","v":{"$error":"#DIV/0!"}},{"$f":"W62/(1-W60)","v":{"$error":"#DIV/0!"}},null,{"$f":"Y62/(1-Y60)","v":{"$error":"#DIV/0!"}},{"$f":"Z62/(1-Z60)","v":{"$error":"#DIV/0!"}},null,{"$f":"AB62/(1-AB60)","v":{"$error":"#DIV/0!"}},{"$f":"AC62/(1-AC60)","v":{"$error":"#DIV/0!"}},null,{"$f":"AE62/(1-AE60)","v":{"$error":"#DIV/0!"}},{"$f":"AF62/(1-AF60)","v":{"$error":"#DIV/0!"}}]
["Grossed Up PILs",null,null,{"$f":"SUM(D64:D64)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(E64:E64)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(G64:G64)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(H64:H64)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(J64:J64)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(K64:K64)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(M64:M64)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(N64:N64)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(P64:P64)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(Q64:Q64)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(S64:S64)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(T64:T64)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(V64:V64)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(W64:W64)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(Y64:Y64)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(Z64:Z64)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(AB64:AB64)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AC64:AC64)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(AE64:AE64)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AF64:AF64)","v":{"$error":"#DIV/0!"}}]
[]
[]
[null,null,null,null,null,{"$f":"G68-1","v":2016},{"$f":"H68-1","v":2017},{"$f":"I68-1","v":2018},{"$f":"J68-1","v":2019},{"$f":"K68-1","v":2020},{"$f":"TestYear","v":2021},{"$f":"K68+1","v":2022},{"$f":"L68+1","v":2023},{"$f":"M68+1","v":2024},{"$f":"N68+1","v":2025}]
["Net Fixed Assets"]
[null,"Enter applicable amortization in years:"]
["Opening Gross Fixed Assets",null,null,null,null,null,{"$f":"F73","v":0},{"$f":"G73","v":0},0,0,0,0,0,0,0]
["Gross Capital Additions",null,null,null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!D62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!E62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!F62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!G62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!H62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!I62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!J62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!K62","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!L62","v":0}]
["Closing Gross Fixed Assets",null,null,null,null,{"$f":"SUM(F71:F72)","v":0},{"$f":"SUM(G71:G72)","v":0},0,0,0,0,0,0,0,0]
[]
["Opening Accumulated Amortization",null,null,null,null,null,null,{"$f":"+G78","v":{"$error":"#DIV/0!"}},{"$f":"H78","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
["Current Year Amortization (before additions)",null,null,null,null,{"$f":"IF(ISERROR(F71/$C$70), 0, F71/$C$70)","v":0},0,0,0,0,0,0,0,0,0]
["Additions (half year)",null,null,null,null,{"$f":"F72/$C$70/2","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$f":"L72/C70/2","v":{"$error":"#DIV/0!"}},{"$f":"M72/C70/2","v":{"$error":"#DIV/0!"}},{"$f":"N72/C70/2","v":{"$error":"#DIV/0!"}},{"$f":"O72/C70/2","v":{"$error":"#DIV/0!"}}]
["Closing Accumulated Amortization",null,null,null,null,{"$f":"SUM(F75+F76+F77)","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$f":"SUM(L75:L77)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(M75:M77)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(N75:N77)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(O75:O77)","v":{"$error":"#DIV/0!"}}]
[]
["Opening Net Fixed Assets",null,null,null,null,{"$f":"F71-F75","v":0},0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$f":"K81","v":{"$error":"#DIV/0!"}},{"$f":"L81","v":{"$error":"#DIV/0!"}},{"$f":"M81","v":{"$error":"#DIV/0!"}},{"$f":"N81","v":{"$error":"#DIV/0!"}}]
["Closing Net Fixed Assets",null,null,null,null,{"$f":"F73-F78","v":{"$error":"#DIV/0!"}},{"$f":"G73-G78","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
["Average Net Fixed Assets",null,null,null,null,{"$f":"SUM(F80:F81)/2","v":{"$error":"#DIV/0!"}},{"$f":"SUM(G80:G81)/2","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[]
["UCC for PILs Calculation"]
[null,null,null,null,null,{"$f":"F68","v":2016},{"$f":"G68","v":2017},{"$f":"H68","v":2018},2019,2020,2021,2022,2023,2024,2025]
[]
["Opening UCC",null,null,null,null,null,{"$f":"F95","v":0},{"$f":"G95","v":0},0,0,0,0,0,0,0]
["Capital Additions (from Appendix 2-FA)",null,null,null,null,{"$f":"F72","v":0},{"$f":"G72","v":0},0,0,0,0,0,0,0,0]
["UCC Before Half Year Rule",null,null,null,null,{"$f":"SUM(F87:F88)","v":0},{"$f":"SUM(G87:G88)","v":0},0,0,0,0,0,0,0,0]
["Half Year Rule (1/2 Additions - Disposals)",null,null,null,null,{"$f":"F88/2","v":0},{"$f":"G88/2","v":0},0,0,0,0,0,0,0,0]
["Reduced UCC",null,null,null,null,{"$f":"F89-F90","v":0},{"$f":"G89-G90","v":0},0,0,0,0,0,0,0,0]
["CCA Rate Class (to be entered)",null,null,null,null,{"$f":"C92","v":0},{"$f":"C92","v":0},{"$f":"G92","v":0},0,0,0,0,0,0,0]
["CCA Rate  (to be entered)",null,null,null,null,{"$f":"C93","v":0},{"$f":"C93","v":0},0,0,0,0,0,0,0,0]
["CCA",null,null,null,null,{"$f":"F91*F93","v":0},{"$f":"G91*G93","v":0},0,0,0,0,0,0,0,0]
["Closing UCC",null,null,null,null,{"$f":"F89-F94","v":0},{"$f":"G89-G94","v":0},0,0,0,0,0,0,0,0]

{"sheet":"Hidden_REG Improvement","index":20,"n_rows":11,"n_cols":8,"rows_kept":11,"cut":false,"hidden":true,"merged":[]}
["Utility Name","EB Number","Test Year","Bridge Year","Last Rebasing Year","Renewable Generation Connection Direct Benefits/Provincial Amount Renewable Enabling Improvement Investments","Year","Amount"]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},{"$f":"EBNUMBER","v":"EB-2020-0040"},{"$f":"TestYear","v":2021},{"$f":"BridgeYear","v":2020},{"$f":"RebaseYear","v":2015},"Provincial Rate Protection",{"$f":"'App.2-FB Calc of REG Improvemnt'!C17","v":2016},{"$f":"'App.2-FB Calc of REG Improvemnt'!E43","v":{"$error":"#DIV/0!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Provincial Rate Protection",{"$f":"'App.2-FB Calc of REG Improvemnt'!F17","v":2017},{"$f":"'App.2-FB Calc of REG Improvemnt'!H43","v":{"$error":"#DIV/0!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Provincial Rate Protection",{"$f":"'App.2-FB Calc of REG Improvemnt'!I17","v":2018},{"$f":"'App.2-FB Calc of REG Improvemnt'!K43","v":{"$error":"#DIV/0!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Provincial Rate Protection",{"$f":"'App.2-FB Calc of REG Improvemnt'!L17","v":2019},{"$f":"'App.2-FB Calc of REG Improvemnt'!N43","v":{"$error":"#DIV/0!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Provincial Rate Protection",{"$f":"'App.2-FB Calc of REG Improvemnt'!O17","v":2020},{"$f":"'App.2-FB Calc of REG Improvemnt'!Q43","v":{"$error":"#DIV/0!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Provincial Rate Protection",{"$f":"LEFT('App.2-FB Calc of REG Improvemnt'!R17,4)","v":"2021"},{"$f":"'App.2-FB Calc of REG Improvemnt'!T43","v":{"$error":"#DIV/0!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Provincial Rate Protection",{"$f":"'App.2-FB Calc of REG Improvemnt'!U17","v":2022},{"$f":"'App.2-FB Calc of REG Improvemnt'!W43","v":{"$error":"#DIV/0!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Provincial Rate Protection",{"$f":"'App.2-FB Calc of REG Improvemnt'!X17","v":2023},{"$f":"'App.2-FB Calc of REG Improvemnt'!Z43","v":{"$error":"#DIV/0!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Provincial Rate Protection",{"$f":"'App.2-FB Calc of REG Improvemnt'!AA17","v":2024},{"$f":"'App.2-FB Calc of REG Improvemnt'!AC43","v":{"$error":"#DIV/0!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Provincial Rate Protection",{"$f":"'App.2-FB Calc of REG Improvemnt'!AD17","v":2025},{"$f":"'App.2-FB Calc of REG Improvemnt'!AF43","v":{"$error":"#DIV/0!"}}]

{"sheet":"App.2-FC Calc of REG Expansion","index":21,"n_rows":95,"n_cols":33,"rows_kept":95,"cut":false,"hidden":false,"merged":[[47,0,48,18],[17,21,17,23],[17,24,17,26],[17,27,17,29],[17,15,17,17],[17,18,17,20],[17,30,17,32],[52,25,52,26],[52,28,52,29],[52,31,52,32],[50,0,50,1],[52,7,52,8],[52,10,52,11],[52,13,52,14],[52,16,52,17],[52,19,52,20],[52,22,52,23],[17,6,17,8],[17,9,17,11],[17,12,17,14],[17,3,17,5],[52,4,52,5],[8,0,8,17],[9,0,9,17],[11,0,11,17],[12,0,12,17],[14,0,14,17]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
["TO BE UPDATED AT THE DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-FC"]
["Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount: Renewable Expansion Investments"]
[]
["This table will calculate the distributor/provincial shares of the investments entered in Part B of Appendix 2-FA."]
["Enter values in green shaded cells: WCA percentage, debt percentages, interest rates, kWh, tax rates, amortization period, CCA Class and percentage."]
[{"$f":"\"For historical investments, enter these variables that were approved your last cost of service test year.  For \" & TestYear & \" and beyond, enter variables as in the application.\"","v":"For historical investments, enter these variables that were approved your last cost of service test year.  For 2021 and beyond, enter variables as in the application."}]
["Rate Riders are not calculated for the Test Year as these assets and costs are already in the distributor's rate base."]
[]
[]
[null,null,null,{"$f":"G18-1","v":2016},null,null,{"$f":"J18-1","v":2017},null,null,{"$f":"M18-1","v":2018},null,null,{"$f":"P18-1","v":2019},null,null,{"$f":"BridgeYear","v":2020},null,null,{"$f":"CONCATENATE(TestYear,\" Test Year\")","v":"2021 Test Year"},null,null,{"$f":"TestYear+1","v":2022},2016,null,{"$f":"V18+1","v":2023},null,null,{"$f":"Y18+1","v":2024},null,null,{"$f":"AB18+1","v":2025}]
[null,null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83,"Total",0.17,0.83]
["Net Fixed Assets (average)",null,null,{"$f":"J82","v":{"$error":"#DIV/0!"}},{"$f":"D21*E20","v":{"$error":"#DIV/0!"}},{"$f":"D21*F20","v":{"$error":"#DIV/0!"}},{"$f":"G82","v":{"$error":"#DIV/0!"}},{"$f":"G21*H20","v":{"$error":"#DIV/0!"}},{"$f":"G21*I20","v":{"$error":"#DIV/0!"}},{"$f":"H82","v":{"$error":"#DIV/0!"}},{"$f":"J21*K20","v":{"$error":"#DIV/0!"}},{"$f":"J21*L20","v":{"$error":"#DIV/0!"}},{"$f":"I82","v":{"$error":"#DIV/0!"}},{"$f":"M21*N20","v":{"$error":"#DIV/0!"}},{"$f":"M21*O20","v":{"$error":"#DIV/0!"}},{"$f":"J82","v":{"$error":"#DIV/0!"}},{"$f":"P21*Q20","v":{"$error":"#DIV/0!"}},{"$f":"P21*R20","v":{"$error":"#DIV/0!"}},{"$f":"K82","v":{"$error":"#DIV/0!"}},{"$f":"S21*T20","v":{"$error":"#DIV/0!"}},{"$f":"S21*U20","v":{"$error":"#DIV/0!"}},{"$f":"L82","v":{"$error":"#DIV/0!"}},{"$f":"V21*W20","v":{"$error":"#DIV/0!"}},{"$f":"V21*X20","v":{"$error":"#DIV/0!"}},{"$f":"M82","v":{"$error":"#DIV/0!"}},{"$f":"Y21*Z20","v":{"$error":"#DIV/0!"}},{"$f":"Y21*AA20","v":{"$error":"#DIV/0!"}},{"$f":"N82","v":{"$error":"#DIV/0!"}},{"$f":"AB21*AC20","v":{"$error":"#DIV/0!"}},{"$f":"AB21*AD20","v":{"$error":"#DIV/0!"}},{"$f":"O82","v":{"$error":"#DIV/0!"}},{"$f":"AE21*AF20","v":{"$error":"#DIV/0!"}},{"$f":"AE21*AG20","v":{"$error":"#DIV/0!"}}]
["Incremental OM&A (on-going, N/A for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C$101","v":0},{"$f":"D22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!D$101","v":0},{"$f":"G22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!E$101","v":0},{"$f":"J22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!F$101","v":0},{"$f":"M22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!G$101","v":0},{"$f":"P22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!H$101","v":0},{"$f":"S22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!I$101","v":0},{"$f":"V22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!J$101","v":0},{"$f":"Y22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!K$101","v":0},{"$f":"AB22","v":0},null,{"$f":"'App.2-FA Proposed REG Invest.'!L$101","v":0},{"$f":"AE22","v":0}]
["Incremental OM&A (start-up, applicable for Provincial Recovery)",null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C$100","v":0},{"$f":"D23*E20","v":0},{"$f":"D23*F20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!D$100","v":0},{"$f":"G23*H20","v":0},{"$f":"G23*I20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!E$100","v":0},{"$f":"J23*K20","v":0},{"$f":"J23*L20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!F$100","v":0},{"$f":"M23*N20","v":0},{"$f":"M23*O20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!G$100","v":0},{"$f":"P23*Q20","v":0},{"$f":"P23*R20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!H$100","v":0},{"$f":"S23*T20","v":0},{"$f":"S23*U20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!I$100","v":0},{"$f":"V23*W20","v":0},{"$f":"V23*X20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!J$100","v":0},{"$f":"Y23*Z20","v":0},{"$f":"Y23*AA20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!K$100","v":0},{"$f":"AB23*AC20","v":0},{"$f":"AB23*AD20","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!L$100","v":0},{"$f":"AE23*AF20","v":0},{"$f":"AE23*AG20","v":0}]
["WCA",null,null,null,{"$f":"(E22+E23)*$B$24","v":0},{"$f":"F23*$B$24","v":0},null,{"$f":"(H22+H23)*$B$24","v":0},{"$f":"I23*$B$24","v":0},null,{"$f":"(K22+K23)*$B$24","v":0},{"$f":"L23*$B$24","v":0},null,{"$f":"(N22+N23)*$B$24","v":0},{"$f":"O23*$B$24","v":0},null,{"$f":"(Q22+Q23)*$B$24","v":0},{"$f":"R23*$B$24","v":0},null,{"$f":"(T22+T23)*$B$24","v":0},{"$f":"U23*$B$24","v":0},null,{"$f":"(W22+W23)*$B$24","v":0},{"$f":"X23*$B$24","v":0},null,{"$f":"(Z22+Z23)*$B$24","v":0},{"$f":"AA23*$B$24","v":0},null,{"$f":"(AC22+AC23)*$B$24","v":0},{"$f":"AD23*$B$24","v":0},null,{"$f":"(AF22+AF23)*$B$24","v":0},{"$f":"AG23*$B$24","v":0}]
["Rate Base",null,null,null,{"$f":"SUM(E21+E24)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(F21+F24)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(H21+H24)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(I21+I24)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(K21+K24)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(L21+L24)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(N21+N24)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(O21+O24)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(Q21+Q24)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(R21+R24)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(T21+T24)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(U21+U24)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(W21+W24)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(X21+X24)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(Z21+Z24)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AA21+AA24)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(AC21+AC24)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AD21+AD24)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(AF21+AF24)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AG21+AG24)","v":{"$error":"#DIV/0!"}}]
[]
[]
["Deemed ST Debt",null,null,null,{"$f":"E25*$B$28","v":{"$error":"#DIV/0!"}},{"$f":"F25*$B$28","v":{"$error":"#DIV/0!"}},null,{"$f":"H25*$B$28","v":{"$error":"#DIV/0!"}},{"$f":"I25*$B$28","v":{"$error":"#DIV/0!"}},null,{"$f":"K25*$B$28","v":{"$error":"#DIV/0!"}},{"$f":"L25*$B$28","v":{"$error":"#DIV/0!"}},null,{"$f":"N25*$B$28","v":{"$error":"#DIV/0!"}},{"$f":"O25*$B$28","v":{"$error":"#DIV/0!"}},null,{"$f":"Q25*$B$28","v":{"$error":"#DIV/0!"}},{"$f":"R25*$B$28","v":{"$error":"#DIV/0!"}},null,{"$f":"T25*$B$28","v":{"$error":"#DIV/0!"}},{"$f":"U25*$B$28","v":{"$error":"#DIV/0!"}},null,{"$f":"W25*$B$28","v":{"$error":"#DIV/0!"}},{"$f":"X25*$B$28","v":{"$error":"#DIV/0!"}},null,{"$f":"Z25*$B$28","v":{"$error":"#DIV/0!"}},{"$f":"AA25*$B$28","v":{"$error":"#DIV/0!"}},null,{"$f":"AC25*$B$28","v":{"$error":"#DIV/0!"}},{"$f":"AD25*$B$28","v":{"$error":"#DIV/0!"}},null,{"$f":"AF25*$B$28","v":{"$error":"#DIV/0!"}},{"$f":"AG25*$B$28","v":{"$error":"#DIV/0!"}}]
["Deemed LT Debt",null,null,null,{"$f":"E25*$B$29","v":{"$error":"#DIV/0!"}},{"$f":"F25*$B$29","v":{"$error":"#DIV/0!"}},null,{"$f":"H25*$B$29","v":{"$error":"#DIV/0!"}},{"$f":"I25*$B$29","v":{"$error":"#DIV/0!"}},null,{"$f":"K25*$B$29","v":{"$error":"#DIV/0!"}},{"$f":"L25*$B$29","v":{"$error":"#DIV/0!"}},null,{"$f":"N25*$B$29","v":{"$error":"#DIV/0!"}},{"$f":"O25*$B$29","v":{"$error":"#DIV/0!"}},null,{"$f":"Q25*$B$29","v":{"$error":"#DIV/0!"}},{"$f":"R25*$B$29","v":{"$error":"#DIV/0!"}},null,{"$f":"T25*$B$29","v":{"$error":"#DIV/0!"}},{"$f":"U25*$B$29","v":{"$error":"#DIV/0!"}},null,{"$f":"W25*$B$29","v":{"$error":"#DIV/0!"}},{"$f":"X25*$B$29","v":{"$error":"#DIV/0!"}},null,{"$f":"Z25*$B$29","v":{"$error":"#DIV/0!"}},{"$f":"AA25*$B$29","v":{"$error":"#DIV/0!"}},null,{"$f":"AC25*$B$29","v":{"$error":"#DIV/0!"}},{"$f":"AD25*$B$29","v":{"$error":"#DIV/0!"}},null,{"$f":"AF25*$B$29","v":{"$error":"#DIV/0!"}},{"$f":"AG25*$B$29","v":{"$error":"#DIV/0!"}}]
["Deemed Equity",null,null,null,{"$f":"E25*$B$30","v":{"$error":"#DIV/0!"}},{"$f":"F25*$B$30","v":{"$error":"#DIV/0!"}},null,{"$f":"H25*$B$30","v":{"$error":"#DIV/0!"}},{"$f":"I25*$B$30","v":{"$error":"#DIV/0!"}},null,{"$f":"K25*$B$30","v":{"$error":"#DIV/0!"}},{"$f":"L25*$B$30","v":{"$error":"#DIV/0!"}},null,{"$f":"N25*$B$30","v":{"$error":"#DIV/0!"}},{"$f":"O25*$B$30","v":{"$error":"#DIV/0!"}},null,{"$f":"Q25*$B$30","v":{"$error":"#DIV/0!"}},{"$f":"R25*$B$30","v":{"$error":"#DIV/0!"}},null,{"$f":"T25*$B$30","v":{"$error":"#DIV/0!"}},{"$f":"U25*$B$30","v":{"$error":"#DIV/0!"}},null,{"$f":"W25*$B$30","v":{"$error":"#DIV/0!"}},{"$f":"X25*$B$30","v":{"$error":"#DIV/0!"}},null,{"$f":"Z25*$B$30","v":{"$error":"#DIV/0!"}},{"$f":"AA25*$B$30","v":{"$error":"#DIV/0!"}},null,{"$f":"AC25*$B$30","v":{"$error":"#DIV/0!"}},{"$f":"AD25*$B$30","v":{"$error":"#DIV/0!"}},null,{"$f":"AF25*$B$30","v":{"$error":"#DIV/0!"}},{"$f":"AG25*$B$30","v":{"$error":"#DIV/0!"}}]
[]
["ST Interest",null,null,null,{"$f":"E28*$B$32","v":{"$error":"#DIV/0!"}},{"$f":"F28*$B$32","v":{"$error":"#DIV/0!"}},null,{"$f":"H28*$B$32","v":{"$error":"#DIV/0!"}},{"$f":"I28*$B$32","v":{"$error":"#DIV/0!"}},null,{"$f":"K28*$B$32","v":{"$error":"#DIV/0!"}},{"$f":"L28*$B$32","v":{"$error":"#DIV/0!"}},null,{"$f":"N28*$B$32","v":{"$error":"#DIV/0!"}},{"$f":"O28*$B$32","v":{"$error":"#DIV/0!"}},null,{"$f":"Q28*$B$32","v":{"$error":"#DIV/0!"}},{"$f":"R28*$B$32","v":{"$error":"#DIV/0!"}},null,{"$f":"T28*$B$32","v":{"$error":"#DIV/0!"}},{"$f":"U28*$B$32","v":{"$error":"#DIV/0!"}},null,{"$f":"W28*$B$32","v":{"$error":"#DIV/0!"}},{"$f":"X28*$B$32","v":{"$error":"#DIV/0!"}},null,{"$f":"Z28*$B$32","v":{"$error":"#DIV/0!"}},{"$f":"AA28*$B$32","v":{"$error":"#DIV/0!"}},null,{"$f":"AC28*$B$32","v":{"$error":"#DIV/0!"}},{"$f":"AD28*$B$32","v":{"$error":"#DIV/0!"}},null,{"$f":"AF28*$B$32","v":{"$error":"#DIV/0!"}},{"$f":"AG28*$B$32","v":{"$error":"#DIV/0!"}}]
["LT Interest",null,null,null,{"$f":"E29*$B$33","v":{"$error":"#DIV/0!"}},{"$f":"F29*$B$33","v":{"$error":"#DIV/0!"}},null,{"$f":"H29*$B$33","v":{"$error":"#DIV/0!"}},{"$f":"I29*$B$33","v":{"$error":"#DIV/0!"}},null,{"$f":"K29*$B$33","v":{"$error":"#DIV/0!"}},{"$f":"L29*$B$33","v":{"$error":"#DIV/0!"}},null,{"$f":"N29*$B$33","v":{"$error":"#DIV/0!"}},{"$f":"O29*$B$33","v":{"$error":"#DIV/0!"}},null,{"$f":"Q29*$B$33","v":{"$error":"#DIV/0!"}},{"$f":"R29*$B$33","v":{"$error":"#DIV/0!"}},null,{"$f":"T29*$B$33","v":{"$error":"#DIV/0!"}},{"$f":"U29*$B$33","v":{"$error":"#DIV/0!"}},null,{"$f":"W29*$B$33","v":{"$error":"#DIV/0!"}},{"$f":"X29*$B$33","v":{"$error":"#DIV/0!"}},null,{"$f":"Z29*$B$33","v":{"$error":"#DIV/0!"}},{"$f":"AA29*$B$33","v":{"$error":"#DIV/0!"}},null,{"$f":"AC29*$B$33","v":{"$error":"#DIV/0!"}},{"$f":"AD29*$B$33","v":{"$error":"#DIV/0!"}},null,{"$f":"AF29*$B$33","v":{"$error":"#DIV/0!"}},{"$f":"AG29*$B$33","v":{"$error":"#DIV/0!"}}]
["ROE",null,null,null,{"$f":"E30*$B$34","v":{"$error":"#DIV/0!"}},{"$f":"F30*$B$34","v":{"$error":"#DIV/0!"}},null,{"$f":"H30*$B$34","v":{"$error":"#DIV/0!"}},{"$f":"I30*$B$34","v":{"$error":"#DIV/0!"}},null,{"$f":"K30*$B$34","v":{"$error":"#DIV/0!"}},{"$f":"L30*$B$34","v":{"$error":"#DIV/0!"}},null,{"$f":"N30*$B$34","v":{"$error":"#DIV/0!"}},{"$f":"O30*$B$34","v":{"$error":"#DIV/0!"}},null,{"$f":"Q30*$B$34","v":{"$error":"#DIV/0!"}},{"$f":"R30*$B$34","v":{"$error":"#DIV/0!"}},null,{"$f":"T30*$B$34","v":{"$error":"#DIV/0!"}},{"$f":"U30*$B$34","v":{"$error":"#DIV/0!"}},null,{"$f":"W30*$B$34","v":{"$error":"#DIV/0!"}},{"$f":"X30*$B$34","v":{"$error":"#DIV/0!"}},null,{"$f":"Z30*$B$34","v":{"$error":"#DIV/0!"}},{"$f":"AA30*$B$34","v":{"$error":"#DIV/0!"}},null,{"$f":"AC30*$B$34","v":{"$error":"#DIV/0!"}},{"$f":"AD30*$B$34","v":{"$error":"#DIV/0!"}},null,{"$f":"AF30*$B$34","v":{"$error":"#DIV/0!"}},{"$f":"AG30*$B$34","v":{"$error":"#DIV/0!"}}]
["Cost of Capital Total",null,null,null,{"$f":"SUM(E32:E34)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(F32:F34)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(H32:H34)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(I32:I34)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(K32:K34)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(L32:L34)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(N32:N34)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(O32:O34)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(Q32:Q34)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(R32:R34)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(T32:T34)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(U32:U34)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(W32:W34)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(X32:X34)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(Z32:Z34)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AA32:AA34)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(AC32:AC34)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AD32:AD34)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(AF32:AF34)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AG32:AG34)","v":{"$error":"#DIV/0!"}}]
[]
["OM&A",null,null,null,{"$f":"E22+E23","v":0},{"$f":"F23","v":0},null,{"$f":"H22+H23","v":0},{"$f":"I23","v":0},null,{"$f":"K22+K23","v":0},{"$f":"L23","v":0},null,{"$f":"N22+N23","v":0},{"$f":"O23","v":0},null,{"$f":"Q22+Q23","v":0},{"$f":"R23","v":0},null,{"$f":"T22+T23","v":0},{"$f":"U23","v":0},null,{"$f":"W22+W23","v":0},{"$f":"X23","v":0},null,{"$f":"Z22+Z23","v":0},{"$f":"AA23","v":0},null,{"$f":"AC22+AC23","v":0},{"$f":"AD23","v":0},null,{"$f":"AF22+AF23","v":0},{"$f":"AG23","v":0}]
["Amortization",null,null,{"$f":"D78","v":0},{"$f":"D38*E$20","v":0},{"$f":"D38*F$20","v":0},{"$f":"G78","v":{"$error":"#DIV/0!"}},{"$f":"G38*H$20","v":{"$error":"#DIV/0!"}},{"$f":"G38*I$20","v":{"$error":"#DIV/0!"}},{"$f":"H78","v":{"$error":"#DIV/0!"}},{"$f":"J38*K$20","v":{"$error":"#DIV/0!"}},{"$f":"J38*L$20","v":{"$error":"#DIV/0!"}},{"$f":"I78","v":{"$error":"#DIV/0!"}},{"$f":"M38*N$20","v":{"$error":"#DIV/0!"}},{"$f":"M38*O$20","v":{"$error":"#DIV/0!"}},{"$f":"J78","v":{"$error":"#DIV/0!"}},{"$f":"P38*Q$20","v":{"$error":"#DIV/0!"}},{"$f":"P38*R$20","v":{"$error":"#DIV/0!"}},{"$f":"K76+K77","v":{"$error":"#DIV/0!"}},{"$f":"S38*T$20","v":{"$error":"#DIV/0!"}},{"$f":"S38*U$20","v":{"$error":"#DIV/0!"}},{"$f":"L76+L77","v":{"$error":"#DIV/0!"}},{"$f":"V38*W$20","v":{"$error":"#DIV/0!"}},{"$f":"V38*X$20","v":{"$error":"#DIV/0!"}},{"$f":"M76+M77","v":{"$error":"#DIV/0!"}},{"$f":"Y38*Z$20","v":{"$error":"#DIV/0!"}},{"$f":"Y38*AA$20","v":{"$error":"#DIV/0!"}},{"$f":"N76+N77","v":{"$error":"#DIV/0!"}},{"$f":"AB38*AC$20","v":{"$error":"#DIV/0!"}},{"$f":"AB38*AD$20","v":{"$error":"#DIV/0!"}},{"$f":"O76+O77","v":{"$error":"#DIV/0!"}},{"$f":"AE38*AF$20","v":{"$error":"#DIV/0!"}},{"$f":"AE38*AG$20","v":{"$error":"#DIV/0!"}}]
["Grossed-up PILs",null,null,null,{"$f":"E66","v":{"$error":"#DIV/0!"}},{"$f":"F66","v":{"$error":"#DIV/0!"}},null,{"$f":"H66","v":{"$error":"#DIV/0!"}},{"$f":"I66","v":{"$error":"#DIV/0!"}},null,{"$f":"K66","v":{"$error":"#DIV/0!"}},{"$f":"L66","v":{"$error":"#DIV/0!"}},null,{"$f":"N66","v":{"$error":"#DIV/0!"}},{"$f":"O66","v":{"$error":"#DIV/0!"}},null,{"$f":"Q66","v":{"$error":"#DIV/0!"}},{"$f":"R66","v":{"$error":"#DIV/0!"}},null,{"$f":"T66","v":{"$error":"#DIV/0!"}},{"$f":"U66","v":{"$error":"#DIV/0!"}},null,{"$f":"W66","v":{"$error":"#DIV/0!"}},{"$f":"X66","v":{"$error":"#DIV/0!"}},null,{"$f":"Z66","v":{"$error":"#DIV/0!"}},{"$f":"AA66","v":{"$error":"#DIV/0!"}},null,{"$f":"AC66","v":{"$error":"#DIV/0!"}},{"$f":"AD66","v":{"$error":"#DIV/0!"}},null,{"$f":"AF66","v":{"$error":"#DIV/0!"}},{"$f":"AG66","v":{"$error":"#DIV/0!"}}]
[]
["Revenue Requirement",null,null,null,{"$f":"SUM(E35:E39)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(F35:F39)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(H35:H39)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(I35:I39)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(K35:K39)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(L35:L39)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(N35:N39)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(O35:O39)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(Q35:Q39)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(R35:R39)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(T35:T39)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(U35:U39)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(W35:W39)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(X35:X39)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(Z35:Z39)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AA35:AA39)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(AC35:AC39)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AD35:AD39)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(AF35:AF39)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AG35:AG39)","v":{"$error":"#DIV/0!"}}]
[]
[]
["Provincial Rate Protection",null,null,null,null,{"$f":"F41","v":{"$error":"#DIV/0!"}},null,null,{"$f":"I41","v":{"$error":"#DIV/0!"}},null,null,{"$f":"L41","v":{"$error":"#DIV/0!"}},null,null,{"$f":"O41","v":{"$error":"#DIV/0!"}},null,null,{"$f":"R41","v":{"$error":"#DIV/0!"}},null,null,{"$f":"U41","v":{"$error":"#DIV/0!"}},null,null,{"$f":"X41","v":{"$error":"#DIV/0!"}},null,null,{"$f":"AA41","v":{"$error":"#DIV/0!"}},null,null,{"$f":"AD41","v":{"$error":"#DIV/0!"}},null,null,{"$f":"AG41","v":{"$error":"#DIV/0!"}}]
[]
["Monthly Amount Paid by IESO",null,null,null,null,{"$f":"F44/12","v":{"$error":"#DIV/0!"}},null,null,{"$f":"I44/12","v":{"$error":"#DIV/0!"}},null,null,{"$f":"L44/12","v":{"$error":"#DIV/0!"}},null,null,{"$f":"O44/12","v":{"$error":"#DIV/0!"}},null,null,{"$f":"R44/12","v":{"$error":"#DIV/0!"}},null,null,{"$f":"U44/12","v":{"$error":"#DIV/0!"}},null,null,{"$f":"X44/12","v":{"$error":"#DIV/0!"}},null,null,{"$f":"AA44/12","v":{"$error":"#DIV/0!"}},null,null,{"$f":"AD44/12","v":{"$error":"#DIV/0!"}},null,null,{"$f":"AG44/12","v":{"$error":"#DIV/0!"}}]
[]
["Note 1: The distributor should follow the regulatory accounting set out in the Accounting Procedure Handbook Guidance FAQs issued in March 2015. Q10 of the APH FAQs states that: “For approved eligible investments as defined under O.Reg. 330/09 under the OEB Act, a variance account will continue to be used for the purpose of recording variances between the revenue requirement based on actual costs of approved eligible investments and the revenue received from the IESO.” The answer for Q10 provides the accounting guidance for this variance account: “Distributors that have included eligible investments to connect qualifying facilities in their DS plans are to establish the variance Account 1533 Renewable Generation Connection Funding Adder Deferral Account, Sub-account Provincial Rate Protection Payment Variances following OEB approval for investments forecast to enter service beyond the test year for purposes of implementing rate protection pursuant to O.Reg. 330/09. The purpose of this variance account is to track the variance between the distributor’s revenue requirement associated with the portion of the actual capital and/or operating costs that are eligible for rate protection, as incurred by the distributor for eligible renewable enabling and expansion investments, and the rate protection payments collected from the IESO.” The answer further provides the journal entries to record the variances. Distributors should follow the instructions in the answer for recording the journal entries in the variance account 1533."]
[]
["Note 2: For the Test Year, Costs and Revenues of the Direct Benefit are to be included in the test year applicant Rate Base and Revenues."]
[]
["PILs Calculation"]
[null,null,null,null,{"$f":"D18","v":2016},null,null,{"$f":"G18","v":2017},null,null,{"$f":"J18","v":2018},null,null,{"$f":"M18","v":2019},null,null,{"$f":"P18","v":2020},null,null,{"$f":"S18","v":"2021 Test Year"},null,null,{"$f":"V18","v":2022},null,null,{"$f":"Y18","v":2023},null,null,{"$f":"AB18","v":2024},null,null,{"$f":"AE18","v":2025}]
["Income Tax",null,null,null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial",null,"Direct Benefit","Provincial"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",null,null,"Total",null,null,"Total"]
["Net Income - ROE on Rate Base",null,null,null,{"$f":"E34","v":{"$error":"#DIV/0!"}},{"$f":"F34","v":{"$error":"#DIV/0!"}},null,{"$f":"H34","v":{"$error":"#DIV/0!"}},{"$f":"I34","v":{"$error":"#DIV/0!"}},null,{"$f":"K34","v":{"$error":"#DIV/0!"}},{"$f":"L34","v":{"$error":"#DIV/0!"}},null,{"$f":"N34","v":{"$error":"#DIV/0!"}},{"$f":"O34","v":{"$error":"#DIV/0!"}},null,{"$f":"Q34","v":{"$error":"#DIV/0!"}},{"$f":"R34","v":{"$error":"#DIV/0!"}},null,{"$f":"T34","v":{"$error":"#DIV/0!"}},{"$f":"U34","v":{"$error":"#DIV/0!"}},null,{"$f":"W34","v":{"$error":"#DIV/0!"}},{"$f":"X34","v":{"$error":"#DIV/0!"}},null,{"$f":"Z34","v":{"$error":"#DIV/0!"}},{"$f":"AA34","v":{"$error":"#DIV/0!"}},null,{"$f":"AC34","v":{"$error":"#DIV/0!"}},{"$f":"AD34","v":{"$error":"#DIV/0!"}},null,{"$f":"AF34","v":{"$error":"#DIV/0!"}},{"$f":"AG34","v":{"$error":"#DIV/0!"}}]
["Amortization (17% DB and 83% P)",null,null,null,{"$f":"E38","v":0},{"$f":"F38","v":0},null,{"$f":"H38","v":{"$error":"#DIV/0!"}},{"$f":"I38","v":{"$error":"#DIV/0!"}},null,{"$f":"K38","v":{"$error":"#DIV/0!"}},{"$f":"L38","v":{"$error":"#DIV/0!"}},null,{"$f":"N38","v":{"$error":"#DIV/0!"}},{"$f":"O38","v":{"$error":"#DIV/0!"}},null,{"$f":"Q38","v":{"$error":"#DIV/0!"}},{"$f":"R38","v":{"$error":"#DIV/0!"}},null,{"$f":"T38","v":{"$error":"#DIV/0!"}},{"$f":"U38","v":{"$error":"#DIV/0!"}},null,{"$f":"W38","v":{"$error":"#DIV/0!"}},{"$f":"X38","v":{"$error":"#DIV/0!"}},null,{"$f":"Z38","v":{"$error":"#DIV/0!"}},{"$f":"AA38","v":{"$error":"#DIV/0!"}},null,{"$f":"AC38","v":{"$error":"#DIV/0!"}},{"$f":"AD38","v":{"$error":"#DIV/0!"}},null,{"$f":"AF38","v":{"$error":"#DIV/0!"}},{"$f":"AG38","v":{"$error":"#DIV/0!"}}]
["CCA (17% DB and 83% P)",null,null,null,{"$f":"-D94*E$20","v":0},{"$f":"-D94*F$20","v":0},null,{"$f":"-G94*H$20","v":0},{"$f":"-G94*I$20","v":0},null,{"$f":"-H94*K$20","v":0},{"$f":"-H94*L$20","v":0},null,{"$f":"-I94*N$20","v":0},{"$f":"-I94*O$20","v":0},null,{"$f":"-J94*Q$20","v":0},{"$f":"-J94*R$20","v":0},null,{"$f":"-K94*T$20","v":0},{"$f":"-K94*U$20","v":0},null,{"$f":"-L94*W$20","v":0},{"$f":"-L94*X$20","v":0},null,{"$f":"-M94*Z$20","v":0},{"$f":"-M94*AA$20","v":0},null,{"$f":"-N94*AC$20","v":0},{"$f":"-N94*AD$20","v":0},null,{"$f":"-O94*AF$20","v":0},{"$f":"-O94*AG$20","v":0}]
["Taxable income",null,null,null,{"$f":"SUM(E56:E58)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(F56:F58)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(H56:H58)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(I56:I58)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(K56:K58)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(L56:L58)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(N56:N58)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(O56:O58)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(Q56:Q58)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(R56:R58)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(T56:T58)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(U56:U58)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(W56:W58)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(X56:X58)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(Z56:Z58)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AA56:AA58)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(AC56:AC58)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AD56:AD58)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(AF56:AF58)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AG56:AG58)","v":{"$error":"#DIV/0!"}}]
[]
["Tax Rate  (to be entered)"]
[]
["Income Taxes Payable",null,null,null,{"$f":"E59*E61","v":{"$error":"#DIV/0!"}},{"$f":"F59*F61","v":{"$error":"#DIV/0!"}},null,{"$f":"H59*H61","v":{"$error":"#DIV/0!"}},{"$f":"I59*I61","v":{"$error":"#DIV/0!"}},null,{"$f":"K59*K61","v":{"$error":"#DIV/0!"}},{"$f":"L59*L61","v":{"$error":"#DIV/0!"}},null,{"$f":"N59*N61","v":{"$error":"#DIV/0!"}},{"$f":"O59*O61","v":{"$error":"#DIV/0!"}},null,{"$f":"Q59*Q61","v":{"$error":"#DIV/0!"}},{"$f":"R59*R61","v":{"$error":"#DIV/0!"}},null,{"$f":"T59*T61","v":{"$error":"#DIV/0!"}},{"$f":"U59*U61","v":{"$error":"#DIV/0!"}},null,{"$f":"W59*W61","v":{"$error":"#DIV/0!"}},{"$f":"X59*X61","v":{"$error":"#DIV/0!"}},null,{"$f":"Z59*Z61","v":{"$error":"#DIV/0!"}},{"$f":"AA59*AA61","v":{"$error":"#DIV/0!"}},null,{"$f":"AC59*AC61","v":{"$error":"#DIV/0!"}},{"$f":"AD59*AD61","v":{"$error":"#DIV/0!"}},null,{"$f":"AF59*AF61","v":{"$error":"#DIV/0!"}},{"$f":"AG59*AG61","v":{"$error":"#DIV/0!"}}]
["Gross Up"]
["Income Taxes Payable",null,null,null,{"$f":"E63/(1-E61)","v":{"$error":"#DIV/0!"}},{"$f":"F63/(1-F61)","v":{"$error":"#DIV/0!"}},null,{"$f":"H63/(1-H61)","v":{"$error":"#DIV/0!"}},{"$f":"I63/(1-I61)","v":{"$error":"#DIV/0!"}},null,{"$f":"K63/(1-K61)","v":{"$error":"#DIV/0!"}},{"$f":"L63/(1-L61)","v":{"$error":"#DIV/0!"}},null,{"$f":"N63/(1-N61)","v":{"$error":"#DIV/0!"}},{"$f":"O63/(1-O61)","v":{"$error":"#DIV/0!"}},null,{"$f":"Q63/(1-Q61)","v":{"$error":"#DIV/0!"}},{"$f":"R63/(1-R61)","v":{"$error":"#DIV/0!"}},null,{"$f":"T63/(1-T61)","v":{"$error":"#DIV/0!"}},{"$f":"U63/(1-U61)","v":{"$error":"#DIV/0!"}},null,{"$f":"W63/(1-W61)","v":{"$error":"#DIV/0!"}},{"$f":"X63/(1-X61)","v":{"$error":"#DIV/0!"}},null,{"$f":"Z63/(1-Z61)","v":{"$error":"#DIV/0!"}},{"$f":"AA63/(1-AA61)","v":{"$error":"#DIV/0!"}},null,{"$f":"AC63/(1-AC61)","v":{"$error":"#DIV/0!"}},{"$f":"AD63/(1-AD61)","v":{"$error":"#DIV/0!"}},null,{"$f":"AF63/(1-AF61)","v":{"$error":"#DIV/0!"}},{"$f":"AG63/(1-AG61)","v":{"$error":"#DIV/0!"}}]
["Grossed Up PILs",null,null,null,{"$f":"SUM(E65:E65)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(F65:F65)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(H65:H65)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(I65:I65)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(K65:K65)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(L65:L65)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(N65:N65)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(O65:O65)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(Q65:Q65)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(R65:R65)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(T65:T65)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(U65:U65)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(W65:W65)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(X65:X65)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(Z65:Z65)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AA65:AA65)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(AC65:AC65)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AD65:AD65)","v":{"$error":"#DIV/0!"}},null,{"$f":"SUM(AF65:AF65)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(AG65:AG65)","v":{"$error":"#DIV/0!"}}]
[]
[]
["Net Fixed Assets",null,null,null,null,{"$f":"E53","v":2016},{"$f":"H53","v":2017},{"$f":"K53","v":2018},{"$f":"N53","v":2019},{"$f":"Q53","v":2020},{"$f":"T53","v":"2021 Test Year"},{"$f":"W53","v":2022},{"$f":"Z53","v":2023},{"$f":"AC53","v":2024},{"$f":"AF53","v":2025}]
["Enter applicable amortization in years:"]
["Opening Gross Fixed Assets",null,null,null,null,null,{"$f":"F73","v":0},{"$f":"G73","v":0},{"$f":"H73","v":0},{"$f":"I73","v":0},0,0,{"$f":"L73","v":0},0,0]
["Gross Capital Additions",null,null,null,null,{"$f":"'App.2-FA Proposed REG Invest.'!C99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!D99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!E99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!F99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!G99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!H99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!I99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!J99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!K99","v":0},{"$f":"'App.2-FA Proposed REG Invest.'!L99","v":0}]
["Closing Gross Fixed Assets",null,null,null,null,{"$f":"SUM(F71:F72)","v":0},{"$f":"SUM(G71:G72)","v":0},0,0,0,0,0,0,0,0]
[]
["Opening Accumulated Amortization",null,null,null,null,null,{"$f":"+F78","v":{"$error":"#DIV/0!"}},{"$f":"+G78","v":{"$error":"#DIV/0!"}},{"$f":"H78","v":{"$error":"#DIV/0!"}},{"$f":"I78","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
["Current Year Amortization (before additions)",null,null,null,null,{"$f":"IF(ISERROR(F71/$B$70), 0, F71/$B$70)","v":0},{"$f":"IF(ISERROR(G71/$B$70), 0, G71/$B$70)","v":0},{"$f":"IF(ISERROR(H71/$B$70), 0, H71/$B$70)","v":0},{"$f":"IF(ISERROR(I71/$B$70), 0, I71/$B$70)","v":0},{"$f":"IF(ISERROR(J71/$B$70), 0, J71/$B$70)","v":0},{"$f":"K71/$B$70","v":{"$error":"#DIV/0!"}},{"$f":"L71/$B$70","v":{"$error":"#DIV/0!"}},{"$f":"M71/$B$70","v":{"$error":"#DIV/0!"}},{"$f":"N71/$B$70","v":{"$error":"#DIV/0!"}},{"$f":"O71/$B$70","v":{"$error":"#DIV/0!"}}]
["Additions (half year)",null,null,null,null,{"$f":"F72/B70/2","v":{"$error":"#DIV/0!"}},{"$f":"G72/B70/2","v":{"$error":"#DIV/0!"}},{"$f":"H72/B70/2","v":{"$error":"#DIV/0!"}},{"$f":"I72/B70/2","v":{"$error":"#DIV/0!"}},{"$f":"J72/B70/2","v":{"$error":"#DIV/0!"}},{"$f":"K72/B70/2","v":{"$error":"#DIV/0!"}},{"$f":"L72/B70/2","v":{"$error":"#DIV/0!"}},{"$f":"M72/B70/2","v":{"$error":"#DIV/0!"}},{"$f":"N72/B70/2","v":{"$error":"#DIV/0!"}},{"$f":"O72/B70/2","v":{"$error":"#DIV/0!"}}]
["Closing Accumulated Amortization",null,null,null,null,{"$f":"SUM(F75+F77)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(G75+G77)","v":{"$error":"#DIV/0!"}},{"$f":"SUM(H75:H77)","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[]
["Opening Net Fixed Assets",null,null,null,null,{"$f":"F71-F75","v":0},{"$f":"G71-G75","v":{"$error":"#DIV/0!"}},{"$f":"H71-H75","v":{"$error":"#DIV/0!"}},{"$f":"I71-I75","v":{"$error":"#DIV/0!"}},{"$f":"J71-J75","v":{"$error":"#DIV/0!"}},{"$f":"J81","v":{"$error":"#DIV/0!"}},{"$f":"K81","v":{"$error":"#DIV/0!"}},{"$f":"L81","v":{"$error":"#DIV/0!"}},{"$f":"M81","v":{"$error":"#DIV/0!"}},{"$f":"N81","v":{"$error":"#DIV/0!"}}]
["Closing Net Fixed Assets",null,null,null,null,{"$f":"F73-F78","v":{"$error":"#DIV/0!"}},{"$f":"G73-G78","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
["Average Net Fixed Assets",null,null,null,null,{"$f":"SUM(F80:F81)/2","v":{"$error":"#DIV/0!"}},{"$f":"SUM(G80:G81)/2","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[]
["UCC for PILs Calculation"]
[null,null,null,null,null,{"$f":"F69","v":2016},{"$f":"G69","v":2017},2018,2019,2020,"2021 Test Year",2022,2023,2024,2025]
[]
["Opening UCC",null,null,null,null,null,{"$f":"F95","v":0},0,0,{"$f":"I95","v":0},0,0,0,0,0]
["Capital Additions (from Appendix 2-FA)",null,null,null,null,{"$f":"F72","v":0},{"$f":"G72","v":0},{"$f":"H72","v":0},0,0,0,0,0,0,0]
["UCC Before Half Year Rule",null,null,null,null,{"$f":"SUM(F87:F88)","v":0},{"$f":"SUM(G87:G88)","v":0},{"$f":"SUM(H87:H88)","v":0},0,0,0,0,0,0,0]
["Half Year Rule (1/2 Additions - Disposals)",null,null,null,null,{"$f":"F88/2","v":0},{"$f":"G88/2","v":0},0,0,0,0,0,0,0,0]
["Reduced UCC",null,null,null,null,{"$f":"F89-F90","v":0},{"$f":"G89-G90","v":0},0,0,0,0,0,0,0,0]
["CCA Rate Class (to be entered)",null,null,null,null,{"$f":"$B$92","v":0},0,0,0,0,0,0,0,0,0]
["CCA Rate  (to be entered)",null,null,null,null,{"$f":"$B$93","v":0},0,0,0,0,0,0,0,0,0]
["CCA",null,null,null,null,{"$f":"F91*F$93","v":0},{"$f":"G91*G$93","v":0},0,0,0,0,0,0,0,0]
["Closing UCC",null,null,null,null,{"$f":"F89-F94","v":0},{"$f":"G89-G94","v":0},{"$f":"H89-H94","v":0},0,0,0,0,0,0,0]

{"sheet":"Hidden_REG Expansion","index":22,"n_rows":11,"n_cols":8,"rows_kept":11,"cut":false,"hidden":true,"merged":[]}
["Utility Name","EB Number","Test Year","Bridge Year","Last Rebasing Year","Calculation of Renewable Generation Connection Direct Benefits/Provincial Amount Renewable Expansion Investments","Year","Amount"]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},{"$f":"EBNUMBER","v":"EB-2020-0040"},{"$f":"TestYear","v":2021},{"$f":"BridgeYear","v":2020},{"$f":"RebaseYear","v":2015},"Provincial Rate Protection",{"$f":"'App.2-FC Calc of REG Expansion'!D18","v":2016},{"$f":"'App.2-FC Calc of REG Expansion'!F44","v":{"$error":"#DIV/0!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Provincial Rate Protection",{"$f":"'App.2-FC Calc of REG Expansion'!G18","v":2017},{"$f":"'App.2-FC Calc of REG Expansion'!I44","v":{"$error":"#DIV/0!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Provincial Rate Protection",{"$f":"'App.2-FC Calc of REG Expansion'!J18","v":2018},{"$f":"'App.2-FC Calc of REG Expansion'!L44","v":{"$error":"#DIV/0!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Provincial Rate Protection",{"$f":"'App.2-FC Calc of REG Expansion'!M18","v":2019},{"$f":"'App.2-FC Calc of REG Expansion'!O44","v":{"$error":"#DIV/0!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Provincial Rate Protection",{"$f":"'App.2-FC Calc of REG Expansion'!P18","v":2020},{"$f":"'App.2-FC Calc of REG Expansion'!R44","v":{"$error":"#DIV/0!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Provincial Rate Protection",{"$f":"LEFT('App.2-FC Calc of REG Expansion'!S18,4)","v":"2021"},{"$f":"'App.2-FC Calc of REG Expansion'!U44","v":{"$error":"#DIV/0!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Provincial Rate Protection",{"$f":"'App.2-FC Calc of REG Expansion'!V18","v":2022},{"$f":"'App.2-FC Calc of REG Expansion'!X44","v":{"$error":"#DIV/0!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Provincial Rate Protection",{"$f":"'App.2-FC Calc of REG Expansion'!Y18","v":2023},{"$f":"'App.2-FC Calc of REG Expansion'!AA44","v":{"$error":"#DIV/0!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Provincial Rate Protection",{"$f":"'App.2-FC Calc of REG Expansion'!AB18","v":2024},{"$f":"'App.2-FC Calc of REG Expansion'!AD44","v":{"$error":"#DIV/0!"}}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Provincial Rate Protection",{"$f":"'App.2-FC Calc of REG Expansion'!AE18","v":2025},{"$f":"'App.2-FC Calc of REG Expansion'!AG44","v":{"$error":"#DIV/0!"}}]

{"sheet":"App.2-G SQI","index":23,"n_rows":40,"n_cols":16,"rows_kept":40,"cut":false,"hidden":false,"merged":[[21,6,21,9],[14,0,15,0],[14,1,14,5],[14,6,14,10],[0,14,0,15],[1,14,1,15],[2,14,2,15],[3,14,3,15],[4,14,4,15],[28,0,28,3],[6,14,6,15],[14,11,14,15],[20,11,20,14],[21,11,21,14],[19,0,19,15],[8,0,8,15],[9,0,9,15],[10,0,10,15],[12,0,12,15],[20,1,20,4],[20,6,20,9],[23,0,23,10],[24,0,24,10],[26,0,26,10],[21,1,21,4],[34,4,34,5],[35,4,35,5],[36,4,36,5],[28,4,28,5],[29,4,29,5],[30,4,30,5],[31,4,31,5],[37,4,37,5],[38,4,38,5],[39,4,39,5],[29,0,29,3],[30,0,30,3],[31,0,31,3],[32,0,32,3],[33,0,33,3],[34,0,34,3],[35,0,35,3],[36,0,36,3],[37,0,37,3],[38,0,38,3],[39,0,39,3],[32,4,32,5],[33,4,33,5]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",null,{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",null,3]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",null,8]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:",null,"2020-08-31"]
[]
["Appendix 2-G"]
["Service Reliability and Quality Indicators"]
[]
[]
["Service Reliability"]
[]
["Index","Including outages caused by loss of supply",null,null,null,null,"Excluding outages caused by loss of supply",null,null,null,null,"Excluding Major Event Days"]
[null,{"$f":"TestYear-6","v":2015},{"$f":"TestYear-5","v":2016},{"$f":"TestYear-4","v":2017},{"$f":"TestYear-3","v":2018},{"$f":"TestYear-2","v":2019},{"$f":"B16","v":2015},2016,2017,2018,2019,2015,2016,2017,2018,2019]
["SAIDI ",2.31089364260307,1.68459,1.5080221524739756,2.3520750750302359,2.4280698737762125,2.0512946524497404,1.51885,1.369354088149396,1.9816801397578128,2.0280895674239696,{"$f":"G17","v":2.0512946524497404},1.51885,1.369354088149396,1.9816801397578128,{"$f":"K17","v":2.0280895674239696}]
["SAIFI",1.7048199509269719,1.4138599999999999,1.6880839564221573,1.9779134875248237,1.830402589327947,1.4198738415623215,1.3779800000000002,1.5450987045407722,1.6517760888716351,1.626350219694243,{"$f":"G18","v":1.4198738415623215},1.3779800000000002,1.5450987045407722,1.6517760888716351,{"$f":"K18","v":1.626350219694243}]
[]
["5 Year Historical Average"]
["SAIDI ",null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(B17:F17)), \"\", AVERAGE(B17:F17))","v":2.0567301487766989},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(G17:K17)), \"\", AVERAGE(G17:K17))","v":1.7898536895561841},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(L17:P17)), \"\", AVERAGE(L17:P17))","v":1.7898536895561841}]
["SAIFI",null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(B18:F18)), \"\", AVERAGE(B18:F18))","v":1.72301599684038},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(G18:K18)), \"\", AVERAGE(G18:K18))","v":1.5242157709337945},null,null,null,null,{"$f":"IF(ISERROR(AVERAGE(L18:P18)), \"\", AVERAGE(L18:P18))","v":1.5242157709337945}]
[]
["SAIDI = System Average Interruption Duration Index"]
["SAIFI = System Average Interruption Frequency Index "]
[]
["Service Quality"]
[]
["Indicator",null,null,null,"OEB Minimum Standard",null,{"$f":"B16","v":2015},{"$f":"C16","v":2016},{"$f":"D16","v":2017},{"$f":"E16","v":2018},{"$f":"F16","v":2019}]
["Low Voltage Connections",null,null,null,0.9,null,0.91400000000000003,0.92700000000000005,0.91479999999999995,0.93330000000000002,0.93569999999999998]
["High Voltage Connections",null,null,null,0.9,null,0.94499999999999995,1,1,0.90739999999999998,1]
["Telephone Accessibility",null,null,null,0.65,null,0.82699999999999996,0.83,0.87990000000000002,0.85870000000000002,0.84670000000000001]
["Appointments Met",null,null,null,0.9,null,0.95699999999999996,0.998,0.98340000000000005,0.9889,0.995]
["Written Response to Enquires",null,null,null,0.8,null,1,1,0.93059999999999998,0.86260000000000003,0.88870000000000005]
["Emergency Urban Response",null,null,null,0.8,null,0.91500000000000004,0.97099999999999997,0.97060000000000002,1,0.97650000000000003]
["Emergency Rural Response",null,null,null,0.8,null,0.83699999999999997,0.93500000000000005,1,1,0.94340000000000002]
["Telephone Call Abandon Rate",null,null,null,0.1,null,0.01,8.9999999999999993E-3,9.2999999999999992E-3,1.2699999999999999E-2,9.4000000000000004E-3]
["Appointment Scheduling",null,null,null,0.9,null,1,1,1,1,1]
["Rescheduling a Missed Appointment",null,null,null,1,null,1,1,1,1,1]
["Reconnection Performance Standard",null,null,null,0.85,null,1,1,1,1,1]

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[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",3]
[null,null,null,null,null,null,null,null,null,null,"Tab:",3]
["TO BE UPDATED AT THE DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:","2020-08-31"]
[]
["Appendix 2-H"]
["Other Operating Revenue"]
[]
["USoA #","USoA Description",{"$f":"D13 - 1 &\" Actual\"&CHAR(178)","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²",{"$f":"H13 - 1 &\" Actual\"&CHAR(178)","v":"2016 Actual²"},{"$f":"I13 - 1 &\" Actual\"&CHAR(178)","v":"2017 Actual²"},{"$f":"I13 & \" Actual\" & CHAR(178)","v":"2018 Actual²"},{"$f":"J13& \" Actual\"","v":"2019 Actual"},"Bridge Year","Test Year",null,"CGAAP"]
[null,null,{"$f":"D13-1","v":2012},{"$f":"E13-1","v":2013},{"$f":"F13-1","v":2014},{"$f":"G13-1","v":2015},{"$f":"H13-1","v":2016},{"$f":"I13-1","v":2017},{"$f":"J13-1","v":2018},2019,{"$f":"BridgeYear","v":2020},{"$f":"TestYear","v":2021},null,"Enter Transition Year"]
[null,"Reporting Basis",null,null,null,"MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS",null,"CGAAP"]
[4235,"Specific Service Charges",null,null,null,839363.65,955021.29999999993,778745.85,739659.52,718610.99999999988,575100.27804999996,{"$f":"L105+L119","v":922289.45238400006}]
[4225,"Late Payment Charges",null,null,null,424468.1,429277.11,372953.63,372405.41,336173.08999999997,340000,341000]
[4082,"Retail Services Revenues",null,null,null,38566.400000000001,34360.800000000003,30252.799999999999,26297.599999999999,39082.400000000001,43264.32,{"$f":"L147","v":39212.423040000001}]
[4084,"Service Transaction Requests (STR) Revenues",null,null,null,653,656.5,368,348.25,653.5,776.22,{"$f":"L161","v":794}]
[4086,"SSS Administration Revenue",null,null,null,149441.10999999999,149418.99,156050.21,158072.44,160439.84999999998,165072,{"$f":"L175","v":167655}]
[4215,"Other Utility Operating Income",null,null,null,57931.590000000004,41441.699999999997,29140.73,28867.35,19293.920000000002,24500,25500]
[4355,"Gain on Disposition of Utility and Other Property",null,null,null,29600,3010.18,7522.21,5152.74,265.49,0,0]
[4360,"Loss on Disposition of Utility and Other Property",null,null,null,0,-7884.54,-2047.85,-73229.539999999994,-68274.8,0,0]
[4362,"Loss on Retirement of Utility & Other Property",null,null,null,0,0,-100430.97,-28012.99,-6135.26,0,0]
[4375,"Revenue from Non-Utility Operations",null,null,null,{"$f":"F245","v":3100130.29},{"$f":"G245","v":4591717.2300000004},3314050.91,2739666.6,1604938.35,237785.90533079568,0]
[4380,"Expenses from Non-Utility Operations",null,null,null,{"$f":"F259","v":-2821817.52},{"$f":"G259","v":-4607804.13},-3320281.42,-2302136.7799999998,-1604938.3399999999,-237785.90533079568,0]
[4390,"Miscellaneous Non-Operating Income",null,null,null,103532,95183.29,63464,38875,34166,13589.04109589041,17315.068493150684]
[4405,"Interest and Dividend Income",null,null,null,105631.05,108114.35,225113.33,260254.65,225055.29999999996,216000,199999.99999999997]
[4235,"Amortization of Capital Contributions",null,null,null,613262.64,738438.14,824190.84,894004.21,1002764.3100000002,1115690.7883035045,1203736.8150308856]
[5025,"Storm Aid for Other Utilities",null,null,null,0,0,0,394229.07,100295.18000000001,0,0]
[4235,"IT Services",null,null,null,null,null,null,null,41143.57,40200,54000]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Specific Service Charges",null,{"$f":"C15","v":0},0,0,839363.65,955021.29999999993,778745.85,739659.52,718610.99999999988,575100.27804999996,922289.45238400006,null,{"$f":"N15","v":0}]
["Late Payment Charges",null,{"$f":"C16","v":0},0,0,424468.1,429277.11,372953.63,372405.41,336173.08999999997,340000,341000,null,{"$f":"N16","v":0}]
["Other Operating Revenues",null,null,null,null,{"$f":"SUM(F17:F20)+F30","v":246592.09999999998},{"$f":"SUM(G17:G20)+G30","v":225877.99},215811.74,213585.64,260613.24,273812.54000000004,287161.42304000002]
["Other Income or Deductions",null,null,null,null,{"$f":"SUM(F21:F29)","v":1130338.46},{"$f":"SUM(G21:G29)","v":920774.52000000025},1011581.0500000003,1928802.9600000002,1288136.2300000002,1345279.8293993948,1421051.8835240363]
["Total",null,{"$f":"SUM(C53:C56)","v":0},{"$f":"SUM(D53:D56)","v":0},{"$f":"SUM(E53:E56)","v":0},{"$f":"SUM(F53:F56)","v":2640762.31},{"$f":"SUM(G53:G56)","v":2530950.92},2379092.2700000005,3254453.5300000003,2603533.56,2534192.6474493947,2971502.7589480365,null,{"$f":"SUM(N53:N56)","v":0}]
[]
["Description                          Account(s)"]
["Specific Service Charges:       4235"]
["Late Payment Charges:          4225"]
["Other Distribution Revenues:   4082, 4084, 4090, 4205, 4210, 4215, 4220, 4230, 4240, 4245"]
["Other Income and Expenses:  4305, 4310, 4315, 4320, 4325, 4330, 4335, 4340, 4345, 4350, 4355, 4357, 4360, 4362, 4365, 4370, 4375, 4380, 4385, 4390, 4395, 4398, 4405, 4410, 4415, 4420"]
[]
[]
["Note: Add all applicable accounts listed above to the table and include all relevant information."]
[]
["Account Breakdown Details"]
[]
["For each \"Other Operating Revenue\" and \"Other Income or Deductions\" Account, a detailed breakdown of the account components is required.  See the example below for Account 4405, Interest and Dividend Income.  Tables for the detailed breakdowns will be generated after cell B89 is filled in."]
[]
[]
["Example: Account 4405 - Interest and Dividend Income"]
[null,null,{"$f":"C12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N12","v":"CGAAP"}]
[null,null,{"$f":"C13","v":2012},2013,2014,2015,2016,2017,2018,{"$f":"J13","v":2019},{"$f":"K13","v":2020},{"$f":"L13","v":2021},null,{"$f":"N13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C14=0, \"\", C14)","v":""},"","","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS",null,{"$f":"IF(N14=0, \"\", N14)","v":"CGAAP"}]
["Short-term Investment Interest"]
["Bank Deposit Interest"]
["Miscellaneous Interest Revenue"]
["etc.1"]
[]
[]
["Total",null,{"$f":"SUM(C77:C82)","v":0},0,0,0,0,0,0,0,0,0,null,{"$f":"SUM(N77:N82)","v":0}]
[]
[]
["Notes:"]
[1,"List and specify any other interest revenue."]
[2,"In the transition year to IFRS, the applicant is to present information in both MIFRS and CGAAP. In column N, present CGAAP transition year information. For the typical applicant that adopted IFRS on January 1, 2015, 2014 must be presented in both a CGAAP and MIFRS basis."]
[null,17,"Enter the number of \"Other Operating Revenue\" and \"Other Income or Deductions\" Accounts that require a detailed breakdown of the account components."]
[]
[]
[]
["4235 - Specific Service Charges"]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C34=0, \"\", C34)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
["Returned cheque charge",null,null,null,null,5820,6335,6220,4808,5397,5300,5400]
["Legal Letter Charge",null,null,null,null,5165,6960,4736.54,4046.32,3729.08,4000,4000.0000000000005]
[" Account Set up / Change of Occupancy charges",null,null,null,null,188670,205290,215220,186780,188760,175000,177990]
["Disconnect / Reconnect  Charges",null,null,null,null,34057.26,34925,13785,17645,45720,34100,34215]
["Specific Charge for Access to the Power Poles – per pole/year",null,null,null,null,253234.15,242690.26,248746.48,252719.48,189880.06999999995,198786.59804999997,542656.77238400001]
["Collection of Account Charge",null,null,null,null,247609.97,235195.74,103612.09,74876.850000000006,39440.949999999997,0,0]
["MicroFIT Service Charges",null,null,null,null,24477.3,27730.080000000002,28471.32,57277.89,57689.140000000007,57913.68,58027.680000000008]
[]
["Total",null,{"$f":"SUM(C97:C104)","v":0},0,0,759033.68,759126.08,620791.42999999993,598153.54,530616.23999999987,475100.27804999996,822289.45238400006,null,{"$f":"SUM(N97:N104)","v":0}]
[]
["Account 4235 - Miscellaneous Service Revenues"]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C48=0, \"\", C48)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
["Billings",null,null,null,null,65087.4,185005.8,132135.13999999996,119278.63000000002,158697.53999999998,100000,100000]
["Clear Small Differences",null,null,null,null,-50.879999999999995,-92.43,-39.719999999999992,507.9,1883.18]
["U.S Exchange",null,null,null,null,-2228.2299999999996,-3716.3599999999997,7383.77,230.88,1797.5200000000004]
["Visa Card Rewards",null,null,null,null,8943.85,9811,9404.11,9295.7199999999993,6789.13]
["Write Off Stale-Dated Cheques",null,null,null,null,8577.8299999999963,4887.2099999999991,9071.1200000000063,12192.849999999997,18827.39000000001]
[]
[]
[]
["Total",null,{"$f":"SUM(C111:C118)","v":0},{"$f":"SUM(D111:D118)","v":0},{"$f":"SUM(E111:E118)","v":0},{"$f":"SUM(F111:F118)","v":80329.970000000016},{"$f":"SUM(G111:G118)","v":195895.22},{"$f":"SUM(H111:H118)","v":157954.41999999993},{"$f":"SUM(I111:I118)","v":141505.98000000001},{"$f":"SUM(J111:J118)","v":187994.75999999998},{"$f":"SUM(K111:K118)","v":100000},{"$f":"SUM(L111:L118)","v":100000},null,{"$f":"SUM(N111:N118)","v":0}]
[]
["Account 4225 - Late Payment Charges"]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C62=0, \"\", C62)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
["Late Payment Charges",null,null,null,null,{"$f":"F16","v":424468.1},{"$f":"G16","v":429277.11},372953.63,372405.41,336173.08999999997,340000,341000]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C125:C132)","v":0},{"$f":"SUM(D125:D132)","v":0},{"$f":"SUM(E125:E132)","v":0},{"$f":"SUM(F125:F132)","v":424468.1},{"$f":"SUM(G125:G132)","v":429277.11},{"$f":"SUM(H125:H132)","v":372953.63},{"$f":"SUM(I125:I132)","v":372405.41},{"$f":"SUM(J125:J132)","v":336173.08999999997},{"$f":"SUM(K125:K132)","v":340000},{"$f":"SUM(L125:L132)","v":341000},null,{"$f":"SUM(N125:N132)","v":0}]
[]
["Account 4082 - Retailer Services Revenue"]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C76=0, \"\", C76)","v":""},"","","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
["Retailer Service Agreement - Monthly Fixed Charge per Retailer",null,null,null,null,4340,4360,4260,4540,7600.0000000000009,9302.4,9507.0527999999995]
["Retailer Service Agreement - Monthly Variable Charge per Customer",null,null,null,null,21391.5,18750.5,16245.5,13598.5,19676.5,21226.2,18565.856400000001]
["Distributor Consilidated Billing - Monthly Charge per Customer",null,null,null,null,12834.9,11250.3,9747.2999999999993,8159.1,11805.900000000001,12735.72,11139.51384]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C139:C146)","v":0},{"$f":"SUM(D139:D146)","v":0},{"$f":"SUM(E139:E146)","v":0},{"$f":"SUM(F139:F146)","v":38566.400000000001},{"$f":"SUM(G139:G146)","v":34360.800000000003},{"$f":"SUM(H139:H146)","v":30252.799999999999},{"$f":"SUM(I139:I146)","v":26297.599999999999},{"$f":"SUM(J139:J146)","v":39082.400000000001},{"$f":"SUM(K139:K146)","v":43264.32},{"$f":"SUM(L139:L146)","v":39212.423040000001},null,{"$f":"SUM(N139:N146)","v":0}]
[]
["Account 4084 - Service Transaction Requests"]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C90=0, \"\", C90)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
["Service Transaction Requests - Request Fee",null,null,null,null,232.5,242,128,123.75,231.25,275.65500000000003,282]
["Service Transaction Requests - Processing Fee",null,null,null,null,420.5,414.5,240,224.5,422.25,500.565,512]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C153:C160)","v":0},{"$f":"SUM(D153:D160)","v":0},{"$f":"SUM(E153:E160)","v":0},{"$f":"SUM(F153:F160)","v":653},{"$f":"SUM(G153:G160)","v":656.5},{"$f":"SUM(H153:H160)","v":368},{"$f":"SUM(I153:I160)","v":348.25},{"$f":"SUM(J153:J160)","v":653.5},{"$f":"SUM(K153:K160)","v":776.22},{"$f":"SUM(L153:L160)","v":794},null,{"$f":"SUM(N153:N160)","v":0}]
[]
["Account 4086 - SSS Administration Revenue"]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C104=0, \"\", C104)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
["SSS Administration Revenue",null,null,null,null,{"$f":"F19","v":149441.10999999999},{"$f":"G19","v":149418.99},156050.21,158072.44,160439.84999999998,165072,167655]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C167:C174)","v":0},{"$f":"SUM(D167:D174)","v":0},{"$f":"SUM(E167:E174)","v":0},{"$f":"SUM(F167:F174)","v":149441.10999999999},{"$f":"SUM(G167:G174)","v":149418.99},{"$f":"SUM(H167:H174)","v":156050.21},{"$f":"SUM(I167:I174)","v":158072.44},{"$f":"SUM(J167:J174)","v":160439.84999999998},{"$f":"SUM(K167:K174)","v":165072},{"$f":"SUM(L167:L174)","v":167655},null,{"$f":"SUM(N167:N174)","v":0}]
[]
["Account 4215 - Other Utility Operating Income"]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C118=0, \"\", C118)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
["Sale of Scrap Materials",null,null,null,null,45397.23,30492.91,25633.16,26041.35,16703.420000000002,22000,23000]
["Transformer Rental",null,null,null,null,12534.36,10948.79,3507.57,2826,2590.5,2500,2500]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C181:C188)","v":0},{"$f":"SUM(D181:D188)","v":0},{"$f":"SUM(E181:E188)","v":0},{"$f":"SUM(F181:F188)","v":57931.590000000004},{"$f":"SUM(G181:G188)","v":41441.699999999997},{"$f":"SUM(H181:H188)","v":29140.73},{"$f":"SUM(I181:I188)","v":28867.35},{"$f":"SUM(J181:J188)","v":19293.920000000002},{"$f":"SUM(K181:K188)","v":24500},{"$f":"SUM(L181:L188)","v":25500},null,{"$f":"SUM(N181:N188)","v":0}]
[]
["4355 - Gain on Disposition of Utility and Other Property"]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C132=0, \"\", C132)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
["Sale of Obsolete Vehicles & Equipment",null,null,null,null,29600,3010.18,7522.21,5152.74,265.49]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C195:C202)","v":0},{"$f":"SUM(D195:D202)","v":0},{"$f":"SUM(E195:E202)","v":0},{"$f":"SUM(F195:F202)","v":29600},{"$f":"SUM(G195:G202)","v":3010.18},{"$f":"SUM(H195:H202)","v":7522.21},{"$f":"SUM(I195:I202)","v":5152.74},{"$f":"SUM(J195:J202)","v":265.49},{"$f":"SUM(K195:K202)","v":0},{"$f":"SUM(L195:L202)","v":0},null,{"$f":"SUM(N195:N202)","v":0}]
[]
["Account 4360 - Loss on Disposition of Utility and Other Equipment"]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C146=0, \"\", C146)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
["Meter Disposals",null,null,null,null,null,-7435.16,null,-19318.14,-32333.730000000003]
["Vehicle & Equipment Disposals",null,null,null,null,null,{"$f":"-949.38+500","v":-449.38},-2047.85,{"$f":"-15943.17-1397.97","v":-17341.14}]
["Pole Disposals",null,null,null,null,null,null,null,{"$f":"-35771.84-798.42","v":-36570.259999999995},-15766.17]
["Transformer Disposals",null,null,null,null,null,null,null,null,{"$f":"-10894.7-9280.2","v":-20174.900000000001}]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C209:C216)","v":0},{"$f":"SUM(D209:D216)","v":0},{"$f":"SUM(E209:E216)","v":0},{"$f":"SUM(F209:F216)","v":0},{"$f":"SUM(G209:G216)","v":-7884.54},{"$f":"SUM(H209:H216)","v":-2047.85},{"$f":"SUM(I209:I216)","v":-73229.539999999994},{"$f":"SUM(J209:J216)","v":-68274.8},{"$f":"SUM(K209:K216)","v":0},{"$f":"SUM(L209:L216)","v":0},null,{"$f":"SUM(N209:N216)","v":0}]
[]
["Account 4362 - Loss on Retirement of Utility and Other Property"]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C160=0, \"\", C160)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
["Retirement of Meters",null,null,null,null,null,null,-100430.97,-28012.99,-6135.26]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C223:C230)","v":0},{"$f":"SUM(D223:D230)","v":0},{"$f":"SUM(E223:E230)","v":0},{"$f":"SUM(F223:F230)","v":0},{"$f":"SUM(G223:G230)","v":0},{"$f":"SUM(H223:H230)","v":-100430.97},{"$f":"SUM(I223:I230)","v":-28012.99},{"$f":"SUM(J223:J230)","v":-6135.26},{"$f":"SUM(K223:K230)","v":0},{"$f":"SUM(L223:L230)","v":0},null,{"$f":"SUM(N223:N230)","v":0}]
[]
["Account 4375 - Revenue from Non-Utility Operations"]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C174=0, \"\", C174)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
["CDM Revenue",null,null,null,null,3100130.29,4591717.2300000004,3314050.91,2739666.6,1604938.35,237785.90533079568]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C237:C244)","v":0},{"$f":"SUM(D237:D244)","v":0},{"$f":"SUM(E237:E244)","v":0},{"$f":"SUM(F237:F244)","v":3100130.29},{"$f":"SUM(G237:G244)","v":4591717.2300000004},{"$f":"SUM(H237:H244)","v":3314050.91},{"$f":"SUM(I237:I244)","v":2739666.6},{"$f":"SUM(J237:J244)","v":1604938.35},{"$f":"SUM(K237:K244)","v":237785.90533079568},{"$f":"SUM(L237:L244)","v":0},null,{"$f":"SUM(N237:N244)","v":0}]
[]
["Account 4380 - Expenses from Non-Utility Operations"]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C188=0, \"\", C188)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
["CDM Expenses",null,null,null,null,-2821817.52,-4607804.13,-3320281.42,-2302136.7799999998,-1604938.3399999999,-237785.90533079568]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C251:C258)","v":0},{"$f":"SUM(D251:D258)","v":0},{"$f":"SUM(E251:E258)","v":0},{"$f":"SUM(F251:F258)","v":-2821817.52},{"$f":"SUM(G251:G258)","v":-4607804.13},{"$f":"SUM(H251:H258)","v":-3320281.42},{"$f":"SUM(I251:I258)","v":-2302136.7799999998},{"$f":"SUM(J251:J258)","v":-1604938.3399999999},{"$f":"SUM(K251:K258)","v":-237785.90533079568},{"$f":"SUM(L251:L258)","v":0},null,{"$f":"SUM(N251:N258)","v":0}]
[]
["Account 4390 - Miscellaneous Operating Income"]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C202=0, \"\", C202)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
["Apprenticeship Tax Credits",null,null,null,null,103532,95183.29,63464,38875,34166,13589.04109589041,17315.068493150684]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C265:C272)","v":0},{"$f":"SUM(D265:D272)","v":0},{"$f":"SUM(E265:E272)","v":0},{"$f":"SUM(F265:F272)","v":103532},{"$f":"SUM(G265:G272)","v":95183.29},{"$f":"SUM(H265:H272)","v":63464},{"$f":"SUM(I265:I272)","v":38875},{"$f":"SUM(J265:J272)","v":34166},{"$f":"SUM(K265:K272)","v":13589.04109589041},{"$f":"SUM(L265:L272)","v":17315.068493150684},null,{"$f":"SUM(N265:N272)","v":0}]
[]
["Account 4405 - Interest and Dividend Income"]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C216=0, \"\", C216)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
["Bank Deposit Interest",null,null,null,null,105631.05,108114.35,225113.33,260254.65,225055.29999999996,216000,199999.99999999997]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C279:C286)","v":0},{"$f":"SUM(D279:D286)","v":0},{"$f":"SUM(E279:E286)","v":0},{"$f":"SUM(F279:F286)","v":105631.05},{"$f":"SUM(G279:G286)","v":108114.35},{"$f":"SUM(H279:H286)","v":225113.33},{"$f":"SUM(I279:I286)","v":260254.65},{"$f":"SUM(J279:J286)","v":225055.29999999996},{"$f":"SUM(K279:K286)","v":216000},{"$f":"SUM(L279:L286)","v":199999.99999999997},null,{"$f":"SUM(N279:N286)","v":0}]
[]
["Account 4245 - Government and Other Assistance"]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C230=0, \"\", C230)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
["Amortization of Capital Contributions",null,null,null,null,613262.64,738438.14,824190.84,894004.21,1002764.3100000002,{"$f":"K28","v":1115690.7883035045},{"$f":"L28","v":1203736.8150308856}]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C293:C300)","v":0},{"$f":"SUM(D293:D300)","v":0},{"$f":"SUM(E293:E300)","v":0},{"$f":"SUM(F293:F300)","v":613262.64},{"$f":"SUM(G293:G300)","v":738438.14},{"$f":"SUM(H293:H300)","v":824190.84},{"$f":"SUM(I293:I300)","v":894004.21},{"$f":"SUM(J293:J300)","v":1002764.3100000002},{"$f":"SUM(K293:K300)","v":1115690.7883035045},{"$f":"SUM(L293:L300)","v":1203736.8150308856},null,{"$f":"SUM(N293:N300)","v":0}]
[]
["Storm Aid for Other Utilities"]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C244=0, \"\", C244)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
["Billings for Providing Assistance to Other Utilities",null,null,null,null,0,0,0,394229.07,100295.18000000001,0,0]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C307:C314)","v":0},{"$f":"SUM(D307:D314)","v":0},{"$f":"SUM(E307:E314)","v":0},{"$f":"SUM(F307:F314)","v":0},{"$f":"SUM(G307:G314)","v":0},{"$f":"SUM(H307:H314)","v":0},{"$f":"SUM(I307:I314)","v":394229.07},{"$f":"SUM(J307:J314)","v":100295.18000000001},{"$f":"SUM(K307:K314)","v":0},{"$f":"SUM(L307:L314)","v":0},null,{"$f":"SUM(N307:N314)","v":0}]
[]
["IT Services"]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C258=0, \"\", C258)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
["IT Services",null,null,null,null,null,null,null,null,41143.57,40200,54000]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C321:C328)","v":0},{"$f":"SUM(D321:D328)","v":0},{"$f":"SUM(E321:E328)","v":0},{"$f":"SUM(F321:F328)","v":0},{"$f":"SUM(G321:G328)","v":0},{"$f":"SUM(H321:H328)","v":0},{"$f":"SUM(I321:I328)","v":0},{"$f":"SUM(J321:J328)","v":41143.57},{"$f":"SUM(K321:K328)","v":40200},{"$f":"SUM(L321:L328)","v":54000},null,{"$f":"SUM(N321:N328)","v":0}]
[]
[]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C272=0, \"\", C272)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
[]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C335:C342)","v":0},{"$f":"SUM(D335:D342)","v":0},{"$f":"SUM(E335:E342)","v":0},{"$f":"SUM(F335:F342)","v":0},{"$f":"SUM(G335:G342)","v":0},{"$f":"SUM(H335:H342)","v":0},{"$f":"SUM(I335:I342)","v":0},{"$f":"SUM(J335:J342)","v":0},{"$f":"SUM(K335:K342)","v":0},{"$f":"SUM(L335:L342)","v":0},null,{"$f":"SUM(N335:N342)","v":0}]
[]
[]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C286=0, \"\", C286)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
[]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C349:C356)","v":0},{"$f":"SUM(D349:D356)","v":0},{"$f":"SUM(E349:E356)","v":0},{"$f":"SUM(F349:F356)","v":0},{"$f":"SUM(G349:G356)","v":0},{"$f":"SUM(H349:H356)","v":0},{"$f":"SUM(I349:I356)","v":0},{"$f":"SUM(J349:J356)","v":0},{"$f":"SUM(K349:K356)","v":0},{"$f":"SUM(L349:L356)","v":0},null,{"$f":"SUM(N349:N356)","v":0}]
[]
[]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C300=0, \"\", C300)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
[]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C363:C370)","v":0},{"$f":"SUM(D363:D370)","v":0},{"$f":"SUM(E363:E370)","v":0},{"$f":"SUM(F363:F370)","v":0},{"$f":"SUM(G363:G370)","v":0},{"$f":"SUM(H363:H370)","v":0},{"$f":"SUM(I363:I370)","v":0},{"$f":"SUM(J363:J370)","v":0},{"$f":"SUM(K363:K370)","v":0},{"$f":"SUM(L363:L370)","v":0},null,{"$f":"SUM(N363:N370)","v":0}]
[]
[]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C314=0, \"\", C314)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
[]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C377:C384)","v":0},{"$f":"SUM(D377:D384)","v":0},{"$f":"SUM(E377:E384)","v":0},{"$f":"SUM(F377:F384)","v":0},{"$f":"SUM(G377:G384)","v":0},{"$f":"SUM(H377:H384)","v":0},{"$f":"SUM(I377:I384)","v":0},{"$f":"SUM(J377:J384)","v":0},{"$f":"SUM(K377:K384)","v":0},{"$f":"SUM(L377:L384)","v":0},null,{"$f":"SUM(N377:N384)","v":0}]
[]
[]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C328=0, \"\", C328)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
[]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C391:C398)","v":0},{"$f":"SUM(D391:D398)","v":0},{"$f":"SUM(E391:E398)","v":0},{"$f":"SUM(F391:F398)","v":0},{"$f":"SUM(G391:G398)","v":0},{"$f":"SUM(H391:H398)","v":0},{"$f":"SUM(I391:I398)","v":0},{"$f":"SUM(J391:J398)","v":0},{"$f":"SUM(K391:K398)","v":0},{"$f":"SUM(L391:L398)","v":0},null,{"$f":"SUM(N391:N398)","v":0}]
[]
[]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C342=0, \"\", C342)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
[]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C405:C412)","v":0},{"$f":"SUM(D405:D412)","v":0},{"$f":"SUM(E405:E412)","v":0},{"$f":"SUM(F405:F412)","v":0},{"$f":"SUM(G405:G412)","v":0},{"$f":"SUM(H405:H412)","v":0},{"$f":"SUM(I405:I412)","v":0},{"$f":"SUM(J405:J412)","v":0},{"$f":"SUM(K405:K412)","v":0},{"$f":"SUM(L405:L412)","v":0},null,{"$f":"SUM(N405:N412)","v":0}]
[]
[]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C356=0, \"\", C356)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
[]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C419:C426)","v":0},{"$f":"SUM(D419:D426)","v":0},{"$f":"SUM(E419:E426)","v":0},{"$f":"SUM(F419:F426)","v":0},{"$f":"SUM(G419:G426)","v":0},{"$f":"SUM(H419:H426)","v":0},{"$f":"SUM(I419:I426)","v":0},{"$f":"SUM(J419:J426)","v":0},{"$f":"SUM(K419:K426)","v":0},{"$f":"SUM(L419:L426)","v":0},null,{"$f":"SUM(N419:N426)","v":0}]
[]
[]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C370=0, \"\", C370)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
[]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C433:C440)","v":0},{"$f":"SUM(D433:D440)","v":0},{"$f":"SUM(E433:E440)","v":0},{"$f":"SUM(F433:F440)","v":0},{"$f":"SUM(G433:G440)","v":0},{"$f":"SUM(H433:H440)","v":0},{"$f":"SUM(I433:I440)","v":0},{"$f":"SUM(J433:J440)","v":0},{"$f":"SUM(K433:K440)","v":0},{"$f":"SUM(L433:L440)","v":0},null,{"$f":"SUM(N433:N440)","v":0}]
[]
[]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C384=0, \"\", C384)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
[]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C447:C454)","v":0},{"$f":"SUM(D447:D454)","v":0},{"$f":"SUM(E447:E454)","v":0},{"$f":"SUM(F447:F454)","v":0},{"$f":"SUM(G447:G454)","v":0},{"$f":"SUM(H447:H454)","v":0},{"$f":"SUM(I447:I454)","v":0},{"$f":"SUM(J447:J454)","v":0},{"$f":"SUM(K447:K454)","v":0},{"$f":"SUM(L447:L454)","v":0},null,{"$f":"SUM(N447:N454)","v":0}]
[]
[]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C398=0, \"\", C398)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
[]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C461:C468)","v":0},{"$f":"SUM(D461:D468)","v":0},{"$f":"SUM(E461:E468)","v":0},{"$f":"SUM(F461:F468)","v":0},{"$f":"SUM(G461:G468)","v":0},{"$f":"SUM(H461:H468)","v":0},{"$f":"SUM(I461:I468)","v":0},{"$f":"SUM(J461:J468)","v":0},{"$f":"SUM(K461:K468)","v":0},{"$f":"SUM(L461:L468)","v":0},null,{"$f":"SUM(N461:N468)","v":0}]
[]
[]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C412=0, \"\", C412)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
[]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C475:C482)","v":0},{"$f":"SUM(D475:D482)","v":0},{"$f":"SUM(E475:E482)","v":0},{"$f":"SUM(F475:F482)","v":0},{"$f":"SUM(G475:G482)","v":0},{"$f":"SUM(H475:H482)","v":0},{"$f":"SUM(I475:I482)","v":0},{"$f":"SUM(J475:J482)","v":0},{"$f":"SUM(K475:K482)","v":0},{"$f":"SUM(L475:L482)","v":0},null,{"$f":"SUM(N475:N482)","v":0}]
[]
[]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C426=0, \"\", C426)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
[]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C489:C496)","v":0},{"$f":"SUM(D489:D496)","v":0},{"$f":"SUM(E489:E496)","v":0},{"$f":"SUM(F489:F496)","v":0},{"$f":"SUM(G489:G496)","v":0},{"$f":"SUM(H489:H496)","v":0},{"$f":"SUM(I489:I496)","v":0},{"$f":"SUM(J489:J496)","v":0},{"$f":"SUM(K489:K496)","v":0},{"$f":"SUM(L489:L496)","v":0},null,{"$f":"SUM(N489:N496)","v":0}]
[]
[]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C440=0, \"\", C440)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
[]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C503:C510)","v":0},{"$f":"SUM(D503:D510)","v":0},{"$f":"SUM(E503:E510)","v":0},{"$f":"SUM(F503:F510)","v":0},{"$f":"SUM(G503:G510)","v":0},{"$f":"SUM(H503:H510)","v":0},{"$f":"SUM(I503:I510)","v":0},{"$f":"SUM(J503:J510)","v":0},{"$f":"SUM(K503:K510)","v":0},{"$f":"SUM(L503:L510)","v":0},null,{"$f":"SUM(N503:N510)","v":0}]
[]
[]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C454=0, \"\", C454)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
[]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C517:C524)","v":0},{"$f":"SUM(D517:D524)","v":0},{"$f":"SUM(E517:E524)","v":0},{"$f":"SUM(F517:F524)","v":0},{"$f":"SUM(G517:G524)","v":0},{"$f":"SUM(H517:H524)","v":0},{"$f":"SUM(I517:I524)","v":0},{"$f":"SUM(J517:J524)","v":0},{"$f":"SUM(K517:K524)","v":0},{"$f":"SUM(L517:L524)","v":0},null,{"$f":"SUM(N517:N524)","v":0}]
[]
[]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C468=0, \"\", C468)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
[]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C531:C538)","v":0},{"$f":"SUM(D531:D538)","v":0},{"$f":"SUM(E531:E538)","v":0},{"$f":"SUM(F531:F538)","v":0},{"$f":"SUM(G531:G538)","v":0},{"$f":"SUM(H531:H538)","v":0},{"$f":"SUM(I531:I538)","v":0},{"$f":"SUM(J531:J538)","v":0},{"$f":"SUM(K531:K538)","v":0},{"$f":"SUM(L531:L538)","v":0},null,{"$f":"SUM(N531:N538)","v":0}]
[]
[]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C482=0, \"\", C482)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
[]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C545:C552)","v":0},{"$f":"SUM(D545:D552)","v":0},{"$f":"SUM(E545:E552)","v":0},{"$f":"SUM(F545:F552)","v":0},{"$f":"SUM(G545:G552)","v":0},{"$f":"SUM(H545:H552)","v":0},{"$f":"SUM(I545:I552)","v":0},{"$f":"SUM(J545:J552)","v":0},{"$f":"SUM(K545:K552)","v":0},{"$f":"SUM(L545:L552)","v":0},null,{"$f":"SUM(N545:N552)","v":0}]
[]
[]
[null,null,{"$f":"C$12","v":"2012 Actual²"},"2013 Actual²","2014 Actual²","2015 Actual²","2016 Actual²","2017 Actual²","2018 Actual²","2019 Actual","Bridge Year","Test Year",null,{"$f":"N$12","v":"CGAAP"}]
[null,null,{"$f":"C$13","v":2012},2013,2014,2015,2016,2017,2018,2019,2020,2021,null,{"$f":"N$13","v":"Enter Transition Year"}]
["Reporting Basis",null,{"$f":"IF(C496=0, \"\", C496)","v":""},"","","","","","","","","",null,{"$f":"IF(N$14=0, \"\", N$14)","v":"CGAAP"}]
[]
[]
[]
[]
[]
[]
[]
[]
["Total",null,{"$f":"SUM(C559:C566)","v":0},{"$f":"SUM(D559:D566)","v":0},{"$f":"SUM(E559:E566)","v":0},{"$f":"SUM(F559:F566)","v":0},{"$f":"SUM(G559:G566)","v":0},{"$f":"SUM(H559:H566)","v":0},{"$f":"SUM(I559:I566)","v":0},{"$f":"SUM(J559:J566)","v":0},{"$f":"SUM(K559:K566)","v":0},{"$f":"SUM(L559:L566)","v":0},null,{"$f":"SUM(N559:N566)","v":0}]

{"sheet":"Hidden_Other Revenue","index":25,"n_rows":41,"n_cols":8,"rows_kept":41,"cut":false,"hidden":true,"merged":[]}
["Utility Name","EB Number","Test Year","Bridge Year","Last Rebasing Year","Heading ","Year","Amount "]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},{"$f":"EBNUMBER","v":"EB-2020-0040"},{"$f":"TestYear","v":2021},{"$f":"BridgeYear","v":2020},{"$f":"RebaseYear","v":2015},"Specific Service Charges",{"$f":"'App.2-H_Other_Oper_Rev'!C13","v":2012},{"$f":"'App.2-H_Other_Oper_Rev'!C53","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Late Payment Charges",{"$f":"'App.2-H_Other_Oper_Rev'!C13","v":2012},{"$f":"'App.2-H_Other_Oper_Rev'!C54","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Other Operating Revenues",{"$f":"'App.2-H_Other_Oper_Rev'!C13","v":2012},{"$f":"'App.2-H_Other_Oper_Rev'!C55","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Other Income or Deductions",{"$f":"'App.2-H_Other_Oper_Rev'!C13","v":2012},{"$f":"'App.2-H_Other_Oper_Rev'!C56","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Specific Service Charges",{"$f":"'App.2-H_Other_Oper_Rev'!D13","v":2013},{"$f":"'App.2-H_Other_Oper_Rev'!D53","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Late Payment Charges",{"$f":"'App.2-H_Other_Oper_Rev'!D13","v":2013},{"$f":"'App.2-H_Other_Oper_Rev'!D54","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Other Operating Revenues",{"$f":"'App.2-H_Other_Oper_Rev'!D13","v":2013},{"$f":"'App.2-H_Other_Oper_Rev'!D55","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Other Income or Deductions",{"$f":"'App.2-H_Other_Oper_Rev'!D13","v":2013},{"$f":"'App.2-H_Other_Oper_Rev'!D56","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Specific Service Charges",{"$f":"'App.2-H_Other_Oper_Rev'!E13","v":2014},{"$f":"'App.2-H_Other_Oper_Rev'!E53","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Late Payment Charges",{"$f":"'App.2-H_Other_Oper_Rev'!E13","v":2014},{"$f":"'App.2-H_Other_Oper_Rev'!E54","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Other Operating Revenues",{"$f":"'App.2-H_Other_Oper_Rev'!E13","v":2014},{"$f":"'App.2-H_Other_Oper_Rev'!E55","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Other Income or Deductions",{"$f":"'App.2-H_Other_Oper_Rev'!E13","v":2014},{"$f":"'App.2-H_Other_Oper_Rev'!E56","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Specific Service Charges",{"$f":"'App.2-H_Other_Oper_Rev'!F13","v":2015},{"$f":"'App.2-H_Other_Oper_Rev'!F53","v":839363.65}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Late Payment Charges",{"$f":"'App.2-H_Other_Oper_Rev'!F13","v":2015},{"$f":"'App.2-H_Other_Oper_Rev'!F54","v":424468.1}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Other Operating Revenues",{"$f":"'App.2-H_Other_Oper_Rev'!F13","v":2015},{"$f":"'App.2-H_Other_Oper_Rev'!F55","v":246592.09999999998}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Other Income or Deductions",{"$f":"'App.2-H_Other_Oper_Rev'!F13","v":2015},{"$f":"'App.2-H_Other_Oper_Rev'!F56","v":1130338.46}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Specific Service Charges",{"$f":"'App.2-H_Other_Oper_Rev'!G13","v":2016},{"$f":"'App.2-H_Other_Oper_Rev'!G53","v":955021.29999999993}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Late Payment Charges",{"$f":"'App.2-H_Other_Oper_Rev'!G13","v":2016},{"$f":"'App.2-H_Other_Oper_Rev'!G54","v":429277.11}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Other Operating Revenues",{"$f":"'App.2-H_Other_Oper_Rev'!G13","v":2016},{"$f":"'App.2-H_Other_Oper_Rev'!G55","v":225877.99}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Other Income or Deductions",{"$f":"'App.2-H_Other_Oper_Rev'!G13","v":2016},{"$f":"'App.2-H_Other_Oper_Rev'!G56","v":920774.52000000025}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Specific Service Charges",{"$f":"'App.2-H_Other_Oper_Rev'!H13","v":2017},{"$f":"'App.2-H_Other_Oper_Rev'!H53","v":778745.85}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Late Payment Charges",{"$f":"'App.2-H_Other_Oper_Rev'!H13","v":2017},{"$f":"'App.2-H_Other_Oper_Rev'!H54","v":372953.63}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Other Operating Revenues",{"$f":"'App.2-H_Other_Oper_Rev'!H13","v":2017},{"$f":"'App.2-H_Other_Oper_Rev'!H55","v":215811.74}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Other Income or Deductions",{"$f":"'App.2-H_Other_Oper_Rev'!H13","v":2017},{"$f":"'App.2-H_Other_Oper_Rev'!H56","v":1011581.0500000003}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Specific Service Charges",{"$f":"'App.2-H_Other_Oper_Rev'!I13","v":2018},{"$f":"'App.2-H_Other_Oper_Rev'!I53","v":739659.52}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Late Payment Charges",{"$f":"'App.2-H_Other_Oper_Rev'!I13","v":2018},{"$f":"'App.2-H_Other_Oper_Rev'!I54","v":372405.41}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Other Operating Revenues",{"$f":"'App.2-H_Other_Oper_Rev'!I13","v":2018},{"$f":"'App.2-H_Other_Oper_Rev'!I55","v":213585.64}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Other Income or Deductions",{"$f":"'App.2-H_Other_Oper_Rev'!I13","v":2018},{"$f":"'App.2-H_Other_Oper_Rev'!I56","v":1928802.9600000002}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Specific Service Charges",{"$f":"'App.2-H_Other_Oper_Rev'!J13","v":2019},{"$f":"'App.2-H_Other_Oper_Rev'!J53","v":718610.99999999988}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Late Payment Charges",{"$f":"'App.2-H_Other_Oper_Rev'!J13","v":2019},{"$f":"'App.2-H_Other_Oper_Rev'!J54","v":336173.08999999997}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Other Operating Revenues",{"$f":"'App.2-H_Other_Oper_Rev'!J13","v":2019},{"$f":"'App.2-H_Other_Oper_Rev'!J55","v":260613.24}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Other Income or Deductions",{"$f":"'App.2-H_Other_Oper_Rev'!J13","v":2019},{"$f":"'App.2-H_Other_Oper_Rev'!J56","v":1288136.2300000002}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Specific Service Charges",{"$f":"'App.2-H_Other_Oper_Rev'!K13","v":2020},{"$f":"'App.2-H_Other_Oper_Rev'!K53","v":575100.27804999996}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Late Payment Charges",{"$f":"'App.2-H_Other_Oper_Rev'!K13","v":2020},{"$f":"'App.2-H_Other_Oper_Rev'!K54","v":340000}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Other Operating Revenues",{"$f":"'App.2-H_Other_Oper_Rev'!K13","v":2020},{"$f":"'App.2-H_Other_Oper_Rev'!K55","v":273812.54000000004}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Other Income or Deductions",{"$f":"'App.2-H_Other_Oper_Rev'!K13","v":2020},{"$f":"'App.2-H_Other_Oper_Rev'!K56","v":1345279.8293993948}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Specific Service Charges",{"$f":"'App.2-H_Other_Oper_Rev'!L13","v":2021},{"$f":"'App.2-H_Other_Oper_Rev'!L53","v":922289.45238400006}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Late Payment Charges",{"$f":"'App.2-H_Other_Oper_Rev'!L13","v":2021},{"$f":"'App.2-H_Other_Oper_Rev'!L54","v":341000}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Other Operating Revenues",{"$f":"'App.2-H_Other_Oper_Rev'!L13","v":2021},{"$f":"'App.2-H_Other_Oper_Rev'!L55","v":287161.42304000002}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Other Income or Deductions",{"$f":"'App.2-H_Other_Oper_Rev'!L13","v":2021},{"$f":"'App.2-H_Other_Oper_Rev'!L56","v":1421051.8835240363}]

{"sheet":"App_2-I LF_CDM","index":26,"n_rows":103,"n_cols":14,"rows_kept":103,"cut":false,"hidden":false,"merged":[[40,0,40,7],[46,0,46,7],[20,0,20,7],[28,0,28,7],[89,0,89,7],[67,0,67,7],[79,0,79,7],[81,0,81,7],[83,0,83,7],[85,0,85,7],[87,0,87,7],[38,0,38,7],[42,0,42,7],[44,0,44,7],[72,0,72,5],[36,6,37,7],[17,0,17,7],[18,0,18,7],[8,0,8,7],[9,0,9,7],[11,0,11,7],[13,0,13,7],[15,0,15,7],[102,0,102,7],[48,0,48,5],[50,0,50,4],[53,0,53,1],[64,0,64,1],[69,0,70,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,"Exhibit:",3]
[null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,"Schedule:",4]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2020-08-31"]
[]
["Appendix 2-I"]
["Load Forecast CDM Adjustment Work Form"]
[]
["Appendix 2-I was initially developed to help determine what would be the amount of CDM savings needed in each year to cumulatively achieve the four year 2011-2014 CDM target.  This then determined the amount of kWh (and with translation, kW of demand) savings that were converted into dollar balances for the LRAMVA, and also to determine the related adjustment to the load forecast to account for OPA-reported savings.  Beginning in the 2015 year, it was adjusted because the persistence of 2011-2014 CDM programs will be an adjustment to the load forecast in addition to the estimated savings for the first year (2015) for the new 2015-2020 CDM plan. This appendix has been updated for 2020 rate applications to acknowledge that in accordance with the Minister of Energy's March 20, 2019 Directive to the IESO, the Conservation First Framework (CFF) is no longer in effect. As distributors are no longer working towards the former 2015-2020 CDM targets, for 2019 and 2020 activity only CDM projects that are subject to a contractual agreement entered into between the distributor and a customer by April 30, 2019 under a former CFF program should be included in the proposed CDM manual adjustment to the load forecast. Distributors should provide relevant documentation to support the manual adjustments for 2019 and 2020 CDM projects, including the corresponding CFF program, project timelines and projected savings. For any savings from new projects that begin on or after May 1, 2019 that are under the IESO's interim framework (May 1, 2019 to December 31, 2020), distributors should not include these savings as part of the 2020 CDM manual adjustment."]
[]
["2019-2020 CDM Activities"]
[]
["For the first year of the new 2015-2020 CDM plan, for simplicity it was assumed that each year's program will achieve an equal amount of new CDM savings. This resulted in each year's program being about 1/6 (or 16.67%) of the cumulative 2015-2020 CDM target for kWh savings.  A distributor could have proposed an alternative approach but would have been expected to document in its application why it believes that its proposal is more reasonable.  \n\nFor 2020 rate applications, distributors should ensure that the sum of the results for the 2015 to 2018 program years is consistent with the results provided by the IESO. For 2019 and 2020 program years, the projected CDM savings should not match the distributor's CDM Plan or its 2015-2020 CDM targets. Rather, for 2019 and 2020 CDM activity, distributors should only include the projected CDM savings from projects that are subject to contractual agreements between the distributor and customer made on or before April 30, 2019 under the former CFF. "]
[]
["Former CFF 6 Year (2015-2020) kWh Target*"]
[74440000]
[null,2015,2016,2017,2018,2019,2020,"Total"]
["%"]
["2015 CDM Programs",null,null,null,null,null,{"$f":"G30/G36","v":0.26362058860067761},{"$f":"H30/H36","v":0.20044361902203117}]
["2016 CDM Programs",null,null,null,null,null,{"$f":"G31/G36","v":0.23346131608453308},{"$f":"H31/H36","v":0.17751204997313272}]
["2017 CDM Programs",null,null,null,null,null,{"$f":"G32/$H$36","v":0.2225008328855454},{"$f":"H32/H36","v":0.2225008328855454}]
["2018 CDM Programs",null,null,null,null,null,{"$f":"G33/$H$36","v":0.11133724567232213},{"$f":"H33/H36","v":0.11133724567232213}]
["2019 CDM Programs",null,null,null,null,null,{"$f":"G34/$H$36","v":4.8555131440086642E-2},{"$f":"H34/H36","v":4.8555131440086642E-2}]
["2020 CDM Programs",null,null,null,null,null,{"$f":"G35/$H$36","v":0},{"$f":"H35/H36","v":0}]
["Total in Year",{"$f":"SUM(B22:B27)","v":0},{"$f":"SUM(C22:C27)","v":0},{"$f":"SUM(D22:D27)","v":0},{"$f":"SUM(E22:E25)","v":0},{"$f":"SUM(F22:F26)","v":0},{"$f":"SUM(G22:G27)","v":0.87947511468316486},{"$f":"SUM(H22:H27)","v":0.76034887899311809}]
["kWh"]
[{"$f":"A22","v":"2015 CDM Programs"},14944324.697819162,14903851,14900461,14936910,14927942,14921023,{"$f":"G30","v":14921023}]
["2016 CDM Programs",null,13528111.483542565,13528546,13441726,13312517,13213997,13213997,null,null,2011,2012,2013,2014]
["2017 CDM Programs",null,null,18120053.320812453,16738537,16689898.999999998,16562962,16562962,null,"2011 CDM Programs",{"$f":"50%","v":0.5},1,1,1]
["2018 CDM Programs",null,null,null,8444324.873050252,8366134.7204489559,8287944.5678476589,8287944.5678476589,null,"2012 CDM Programs",null,0.5,1,1]
["2019 CDM Programs",null,null,null,null,3737504.8297251859,3614443.9844000498,3614443.9844000498,null,"2013 CDM Programs",null,null,0.5,1]
["2020 CDM Programs",null,null,null,null,null,null,0,null,"2014 CDM Programs",null,null,null,0.5]
["Total in Year",{"$f":"SUM(B30:B35)","v":14944324.697819162},{"$f":"SUM(C30:C35)","v":28431962.483542565},{"$f":"SUM(D30:D35)","v":46549060.320812449},{"$f":"SUM(E30:E33)","v":53561497.87305025},{"$f":"SUM(F30:F34)","v":57033997.550174139},{"$f":"SUM(G30:G35)","v":56600370.552247711},{"$f":"A19","v":74440000}]
[null,null,null,null,null,null,{"$f":"IF(G36-H36<>0,\"Inputs do no match 2015-20 CDM target\",\"\")","v":"Inputs do no match 2015-20 CDM target"}]
[]
["*This total will not equal the distributor's former CFF CDM target. Rather, for 2019 and 2020, the distributor should only include the projected savings from projects that are subject to contractual agreements made between the LDC and a customer on or before April 30, 2019 under the former CFF."]
[]
["Note: The default formulae in the above table assume that the 2015-2020 kWh CDM target is achieved through persistence of CDM savings to the end of 2020. The distributor should enter measured CDM savings for 2015, 2016, 2017 and 2018, and the persistence of 2015, 2016, 2017 and 2018 programs for 2018-2020 in rows 34, 35, 36 and 37. Distributors should rely on the Participant and Cost monthly reports provided by the IESO for 2018 CDM savings which can be entered into row 37. The distributor should include only those projected CDM savings in 2019 and 2020 from projects that it has contractual obligations with a customer on or before April 30, 2019 under the former CFF. "]
[]
["Determination of 2021 Load Forecast Adjustment"]
[]
["The OEB determined that the \"net\" number should be used in its Decision and Order with respect to Centre Wellington Hydro Ltd.'s 2013 Cost of Service rates (EB-2012-0113).  This approach has also been used in Settlement Agreements accepted by the OEB in other 2013 and 2014 applications.  The distributor should select whether the adjustment is done on a \"net\" or \"gross\" basis, but must support a proposal for the adjustment being done on a \"gross\" basis.  Sheet 2-I defaults to the adjustment being done on a \"net\" basis consistent with OEB policy and practice."]
[]
["From each of the 2006-2010 CDM Final Report,  and the 2011 to 2017 CDM Final Reports, issued by the OPA/IESO for the distributor, the distributor should input the \"gross\" and \"net\" results of the cumulative CDM savings for 2018 into cells C57 to C63 and D57 to D63.  The model will calculate the cumulative savings for all programs from 2006 to 2016 and determine the \"net\" to \"gross\" factor \"g\"."]
[]
["Net-to-Gross Conversion"]
[]
["Is CDM adjustment being done on a \"net\" or \"gross\" basis?",null,null,null,null,"net"]
[]
[null,null,"\"Gross\"","\"Net\"","Difference","\"Net-to-Gross\" Conversion Factor"]
["Persistence of Historical CDM programs to 2015",null,"kWh","kWh","kWh","('g')"]
["2006-2010 CDM programs",null,null,2933896.2195687401,{"$f":"C55-D55","v":-2933896.2195687401}]
["2011 CDM program",null,null,2663993.9211741905,-2663993.9211741905]
["2012 CDM program",null,null,2664937.0980449617,-2664937.0980449617]
["2013 CDM program",null,null,4686222.7330016056,-4686222.7330016056]
["2014 CDM program",null,null,8242252.4598936504,-8242252.4598936504]
["2015 CDM program",null,null,14919981,-14919981]
["2016 CDM program",null,null,13167997,{"$f":"C61-D61","v":-13167997}]
["2017 CDM program",null,null,15659950,-15659950]
["2018 CDM program*",null,null,8210485.1828192128,-8210485.1828192128]
["2019 CDM program*",null,null,3495435.0326087209,-3495435.0326087209]
["2006 to 2019 OPA/IESO CDM programs:  Persistence to 2021.",null,{"$f":"SUM(C55:C64)","v":0},{"$f":"SUM(D55:D64)","v":76645150.647111088},{"$f":"C65-D65","v":-76645150.647111088},{"$f":"IF(D65=0,0,IF(F51=\"net\",0,E65/D65))","v":0}]
["*For 2018 CDM programs distributors should rely on the results made available by the IESO in the Participant and Cost monthly reports"]
[]
["The default values below represent the factor used for how each year's CDM program is factored into the manual CDM adjustment.  Distributors can choose alternative weights of \"0\", \"0.5\" or \"1\" from the drop-down menu for each cell, but must support its alternatives."]
[]
["These factors do not mean that CDM programs are excluded, but the assumption that impacts of previous year CDM programs are already implicitly reflected in the actual data for historical years that are used to derive the load forecast prior to any manual CDM adjustment for the 2020 test year."]
[]
[]
["Weight Factor for Inclusion in CDM Adjustment to 2020 Load Forecast"]
[null,2015,2016,2017,"2018*","2019**","2020**"]
["Weight Factor for each year's CDM program impact on 2020 load forecast",0,0,0,0,0,0,"Distributor can select \"0\", \"0.5\", or \"1\" from drop-down list"]
["Default Value selection rationale.  ","Full year impact of 2015 CDM is assumed to be reflected in the base forecast, as the full year persistence of 2015 CDM programs is in the 2018 historical actual data. No further impact is necessary for the manual adjustment to the load forecast.","Full year impact of 2016 CDM is assumed to be reflected in the base forecast, as the full year persistence of 2016 CDM programs is in the 2018 historical actual data. No further impact is necessary for the manual adjustment to the load forecast.","Full year impact of 2017 CDM is assumed to be reflected in the base forecast, as the full year persistence of 2017 CDM programs is in the 2018 historical actual data. No further impact is necessary for the manual adjustment to the load forecast.","Default is 0.5, but one option is for full year impact of persistence of 2018 CDM programs on 2020 load forecast, but 50% impact in base forecast (first year impact of 2018 CDM programs on 2018 actuals, which is part of the data underlying the base load forecast).","Full year impact of persistence of 2019 programs on 2020 load forecast.  2019 CDM program impacts are not in the base forecast.","Only 50% of 2019 CDM programs are assumed to impact the 2020 load forecast based on the \"half-year\" rule."]
["* For 2018 CDM programs distributors should rely on the results made available by the IESO in the Participant and Cost monthly reports"]
["** For 2019 and 2020 CDM program activity, the distributor should include only those projected CDM savings from projects that it has contractual obligations with a customer under the former CFF. "]
[]
["2015-2020 LRAMVA and 2020 CDM adjustment to Load Forecast"]
[]
["One manual adjustment for CDM impacts to the 2020 load forecast is made.  There is a different but related threshold amount that is used for the 2020 LRAMVA amount for Account 1568."]
[]
["The amount used for the CDM threshold of the LRAMVA is the kWh that will be used to determine the base amount for the LRAMVA balance for 2020. This allows for a comparison between projected CDM savings and actual CDM savings."]
[]
["If used to determine the manual CDM adjustment for the system purchased kWh, the proposed loss factor should correspond with the proposed total loss factor calculated in Appendix 2-R ."]
[]
["The Manual Adjustment for the 2020 Load Forecast is the amount manually subtracted from the system-wide load forecast (either based on a purchased or billed basis) derived from the base forecast from historical data. If the distributor has developed their load forecast on a system purchased basis, then the manual adjustment should be on a system purchased basis, including the adjustment for losses.  If the load forecast has been developed on a billed basis, either on a system basis or on a class-specific basis, the manual adjustment should be on a billed basis, excluding losses."]
[]
["The distributor should determine the allocation of the savings to all customer classes in a reasonable manner (e.g. taking into account what programs and what IESO-measured impacts were directed at specific customer classes), for both the LRAMVA and for the load forecast adjustment."]
[]
[null,2015,2016,2017,2018,2019,2020,"Total for 2020"]
[]
["Amount used for CDM threshold for LRAMVA (2020)",{"$f":"G30","v":14921023},{"$f":"G31","v":13213997},{"$f":"G32","v":16562962},{"$f":"G33","v":8287944.5678476589},{"$f":"G34","v":3614443.9844000498},{"$f":"G35","v":0},{"$f":"SUM(B94:G94)","v":56600370.552247711}]
[]
["Manual Adjustment for 2020 Load Forecast (billed basis)",{"$f":"B94*(1+F65)*B75","v":0},{"$f":"C94*(1+F65)*C75","v":0},{"$f":"D94*(1+F65)*D75","v":0},{"$f":"E94*(1+F65)*E75","v":0},{"$f":"F94*(1+F65)*F75","v":0},{"$f":"G94*(1+F65)*G75","v":0},{"$f":"SUM(B96:G96)","v":0}]
["Manual Adjustment for 2020 LDC-only CDM programs (billed basis)"]
["Total Manual Forecast to Load Forecast",{"$f":"B96+B97","v":0},{"$f":"C96+C97","v":0},{"$f":"D96+D97","v":0},{"$f":"E96+E97","v":0},0,0,{"$f":"SUM(B98:G98)","v":0}]
[]
["Proposed Loss Factor (TLF)",null," Format: X.XX%"]
["Manual Adjustment for 2020 Load Forecast (system purchased basis)",{"$f":"B98*(1+$B100)","v":0},{"$f":"C98*(1+$B100)","v":0},{"$f":"D98*(1+$B100)","v":0},{"$f":"E98*(1+$B100)","v":0},{"$f":"F98*(1+$B100)","v":0},0,{"$f":"SUM(B101:G101)","v":0}]
[]
["Manual adjustment uses \"gross\" versus \"net\" (i.e. numbers multiplied by (1 + g).  The Weight factor is also used to calculate the impact of each year's program on the CDM adjustment to the 2020 load forecast."]

{"sheet":"lists","index":27,"n_rows":50,"n_cols":1,"rows_kept":50,"cut":false,"hidden":true,"merged":[]}
["COMPETITIVE SECTOR MULTI-UNIT RESIDENTIAL SERVICE CLASSIFICATION"]
["DISTRIBUTED GENERATION [DGEN] SERVICE CLASSIFICATION"]
["DISTRIBUTED GENERATION SERVICE CLASSIFICATION"]
["EMBEDDED DISTRIBUTOR SERVICE CLASSIFICATION"]
["EMBEDDED DISTRIBUTOR SERVICE CLASSIFICATION FOR HYDRO ONE NETWORKS INC."]
["ENERGY FROM WASTE SERVICE CLASSIFICATION"]
["GENERAL SERVICE 1,000 KW AND GREATER SERVICE CLASSIFICATION"]
["GENERAL SERVICE 1,000 KW OR GREATER SERVICE CLASSIFICATION"]
["GENERAL SERVICE 1,000 TO 4,999 KW (CO-GENERATION) SERVICE CLASSIFICATION"]
["GENERAL SERVICE 1,000 TO 4,999 KW SERVICE CLASSIFICATION"]
["GENERAL SERVICE 1,500 TO 4,999 KW SERVICE CLASSIFICATION"]
["GENERAL SERVICE 3,000 TO 4,999 KW - INTERMEDIATE USE SERVICE CLASSIFICATION"]
["GENERAL SERVICE 3,000 TO 4,999 KW SERVICE CLASSIFICATION"]
["GENERAL SERVICE 50 TO 1,499 KW SERVICE CLASSIFICATION"]
["GENERAL SERVICE 50 TO 2,999 KW SERVICE CLASSIFICATION"]
["GENERAL SERVICE 50 to 4,999 kW SERVICE CLASSIFICATION"]
["GENERAL SERVICE 50 TO 499 KW SERVICE CLASSIFICATION"]
["GENERAL SERVICE 50 TO 699 KW SERVICE CLASSIFICATION"]
["GENERAL SERVICE 50 TO 999 KW SERVICE CLASSIFICATION"]
["GENERAL SERVICE 500 TO 1,499 KW SERVICE CLASSIFICATION"]
["GENERAL SERVICE 500 TO 4,999 KW SERVICE CLASSIFICATION"]
["GENERAL SERVICE 700 TO 4,999 KW SERVICE CLASSIFICATION"]
["GENERAL SERVICE DEMAND BILLED SERVICE CLASSIFICATION"]
["GENERAL SERVICE ENERGY BILLED SERVICE CLASSIFICATION"]
["GENERAL SERVICE EQUAL TO OR GREATER THAN 1,500 KW SERVICE CLASSIFICATION"]
["GENERAL SERVICE GREATER THAN 1,000 KW SERVICE CLASSIFICATION"]
["GENERAL SERVICE LESS THAN 50 KW SERVICE CLASSIFICATION"]
["HCI, RESOP, OTHER ENERGY RESOURCE SERVICE CLASSIFICATION"]
["INTERMEDIATE USER SERVICE CLASSIFICATION"]
["LARGE USE - 3TS SERVICE CLASSIFICATION"]
["LARGE USE - FORD ANNEX SERVICE CLASSIFICATION"]
["LARGE USE - REGULAR SERVICE CLASSIFICATION"]
["LARGE USE SERVICE CLASSIFICATION"]
["LARGE USE WITH DEDICATED ASSETS SERVICE CLASSIFICATION"]
["ONTARIO ELECTRICITY SUPPORT PROGRAM RECIPIENTS"]
["R1  RESIDENTIAL SERVICE CLASSIFICATION"]
["R2  RESIDENTIAL SERVICE CLASSIFICATION"]
["RESIDENTIAL R1 SERVICE CLASSIFICATION"]
["RESIDENTIAL R2 SERVICE CLASSIFICATION"]
["RESIDENTIAL SERVICE CLASSIFICATION"]
["SEASONAL CUSTOMERS SERVICE CLASSIFICATION"]
["SEASONAL RESIDENTIAL SERVICE CLASSIFICATION"]
["SEASONAL SERVICE CLASSIFICATION"]
["SENTINEL LIGHTING SERVICE CLASSIFICATION"]
["STANDBY POWER SERVICE CLASSIFICATION "]
["SUB TRANSMISSION SERVICE CLASSIFICATION"]
["UNMETERED SCATTERED LOAD SERVICE CLASSIFICATION"]
["UR RESIDENTIAL SERVICE CLASSIFICATION"]
["URBAN GENERAL SERVICE DEMAND BILLED SERVICE CLASSIFICATION"]
["URBAN GENERAL SERVICE ENERGY BILLED SERVICE CLASSIFICATION"]

{"sheet":"App.2-IA_Load_Forecast_Instrct","index":28,"n_rows":45,"n_cols":18,"rows_kept":45,"cut":false,"hidden":false,"merged":[[24,1,24,17],[26,1,26,17],[43,2,43,17],[44,2,44,17],[28,8,28,10],[28,12,28,14],[29,13,29,14],[29,9,29,10],[41,2,41,17],[42,2,42,17],[28,16,28,17],[9,1,9,17],[8,1,8,17],[18,1,18,17],[20,1,20,17],[22,1,22,17]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[null,"Appendix 2-IA"]
[null,"Instructions on Customer, Connections, Load Forecast and Revenues Data and Analysis"]
[]
[null,"This sheet requires no inputs, but serves as a summary of the hiostorical and forecasted data to be provided with respect to:"]
[]
[null,"1)","Customers and connections"]
[null,"2)","Consumption (kWh)"]
[null,"3)","Demand (kW or kCA) for applicable demand-billed customer classes"]
[null,"4)","Revenues"]
[]
[null,"The spreadsheet summarizes the data provided and the analyses (variance or year-over-year) that are required. Data are required to be provided on a customer class level. Consumption (kWh) must also be provided on a total distribution system level."]
[]
[null,"Appendix 2-IB (formerly 2-IA) is the appendix spreadsheet that the distributor populates, and the spreadsheet is laid out for inputting the necessary data. The spreadsheet also calculates necessary statistics such as average consumption per customer/connection per year, and variances and % annual changes, as necessary."]
[]
[null,"The distributor is required to provide suitable documentation in Exhibit 3 of its Application, in accordance with section 2.3.2 of Chaoter 2 of the Filing Requirements. This would include explanations for material variations or of trends in the data."]
[]
[null,"The distributor is also required to input its test year customer/connection and load forecast in Sheet 10 - Load Forecast of the Revenue Requirement Work Form. This sheet should also be updated to reflect changes in the load forecast made through the stages of processing of the rates application."]
[]
[null,"The applicant must demonstrate the historical accuracy of its load forecast approach for at least the past 5 years. Such analysis will cover both customer/connections and consumption (kWh) and demand (kW or kVA) by providing the following, as shown in the following table:"]
[]
[null,null,null,"Calendar Year",null,"Customers / Connections",null,null,"Consumption (kWh) (3)",null,null,null,"Demand (kW or kVA)",null,null,null,"Revenues"]
[null,null,null,{"$f":"\"(for \"&TestYear&\" Cost of Service)\"","v":"(for 2021 Cost of Service)"},null,null,null,null,"Weather-actual","Weather-normalized",null,null,"Weather-actual","Weather-normalized",null,null,"Weather-actual","Weather-normalized"]
[null,null,"Historical",{"$f":"D32-1","v":2015},null,"Actual",null,null,"Actual","Actual (1)",null,null,"Actual","Actual (1)",null,null,"Actual"]
[null,null,"Historical",2016,null,"Actual",null,null,"Actual","Actual (1)",null,null,"Actual","Actual (1)",null,null,"Actual"]
[null,null,"Historical",2017,null,"Actual","OEB-approved (2)",null,"Actual","Actual (1)","OEB-approved (2)",null,"Actual","Actual (1)","OEB-approved (2)",null,"Actual"]
[null,null,"Historical",2018,null,"Actual",null,null,"Actual","Actual (1)",null,null,"Actual","Actual (1)",null,null,"Actual"]
[null,null,"Historical",2019,null,"Actual",null,null,"Actual","Actual (1)",null,null,"Actual","Actual (1)",null,null,"Actual"]
[null,null,"Bridge Year (Forecast)",2020,null,"Forecast",null,null,null,"Forecast",null,null,null,"Forecast",null,null,null,"Forecast"]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2021},null,"Forecast",null,null,null,"Forecast",null,null,null,"Forecast",null,null,null,"Forecast"]
[]
[]
[null,"Notes:"]
[]
[null,"(1)","“Weather-normalized actuals” are estimated by replacing the actual weather-related values (typically Heating Degree Days (HDD) and Cooling Degree Days (CDD)) by the “typical” or “weather-normalized” values. These “weather-normalized HDD and CDD values would be the same as used to estimate the Bridge Year and Test Year forecasts."]
[null,"(2)",{"$f":"\"For \"&TestYear&\" Cost of Service rebasers, the typical situation is that \"& TestYear - 4 & \" would have been the most recent cost of service rebasing application. If the most recent rebasing application was for a rate year other than \"& TestYear - 4& \", that year should be used.\"&\" An applicant must provide historical information back to the greater of: a) at least five (5) historical actual years; or b) to its last cost of service application.\"","v":"For 2021 Cost of Service rebasers, the typical situation is that 2017 would have been the most recent cost of service rebasing application. If the most recent rebasing application was for a rate year other than 2017, that year should be used. An applicant must provide historical information back to the greater of: a) at least five (5) historical actual years; or b) to its last cost of service application."}]
[null,"(3)","Consumption must be provided on a total distribution system basis as well as at a customer class level."]
[null,"(4)","Revenues exclude commodity charges."]

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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",3]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2020-08-31"]
[]
[null,"Appendix 2-IB"]
[null,"Customer, Connections, Load Forecast and Revenues Data and Analysis"]
[]
[null,"This sheet requires no inputs, but serves as a summary of the hiostorical and forecasted data to be provided with respect to:"]
[]
[null,"1)","Customers and connections"]
[null,"2)","Consumption (kWh)"]
[null,"3)","Demand (kW or kCA) for applicable demand-billed customer classes"]
[null,"4)","Revenues"]
[]
[null,"The spreadsheet summarizes the data provided and the analyses (variance or year-over-year) that are required. Data are required to be provided on a customer class level. Consumption (kWh) must also be provided on a total distribution system level."]
[]
[null,"Appendix 2-IB (formerly 2-IA) is the appendix spreadsheet that the distributor populates, and the spreadsheet is laid out for inputting the necessary data. The spreadsheet also calculates necessary statistics such as average consumption per customer/connection per year, and variances and % annual changes, as necessary."]
[]
[null,"The distributor is required to provide suitable documentation in Exhibit 3 of its Application, in accordance with section 2.3.2 of Chaoter 2 of the Filing Requirements. This would include explanations for material variations or of trends in the data."]
[]
[null,"The distributor is also required to input its test year customer/connection and load forecast in Sheet 10 - Load Forecast of the Revenue Requirement Work Form. This sheet should also be updated to reflect changes in the load forecast made through the stages of processing of the rates application."]
[]
[null,"The applicant must demonstrate the historical accuracy of its load forecast approach for at least the past 5 years. Such analysis will cover both customer/connections and consumption (kWh) and demand (kW or kVA) by providing the following, as shown in the following table:"]
[]
[null,"This sheet is to be filled in accordance with the instructions documented in section 2.3.2 of Chapter 2 of the Filing Requirements for Distribution Rate Applications, in terms of one set of tables per customer class."]
[]
[null,"Color coding for Cells:",null,null,null,"Data input",null,null,null,null,"Drop-down List"]
[]
[null,null,null,null,null,"No data entry required",null,null,null,null,"Blank or calculated value"]
[]
[null,"Distribution System (Total)"]
[]
[null,null,null,"Calendar Year",null,null,null,null,null,null,"Consumption (kWh) (3)"]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2021 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized"]
[null,null,"Historical",{"$f":"D40-1","v":2015},null,null,null,null,null,null,"Actual",1243499330.0142834,null,{"$f":"IF(D39=RebaseYear,\"OEB-approved\",\"\")","v":"OEB-approved"},1268921953.9059536]
[null,null,"Historical",2016,null,null,null,null,null,null,"Actual",1257831314.4022517,null,""]
[null,null,"Historical",2017,null,null,null,null,null,null,"Actual",1212201215.8871231,null,""]
[null,null,"Historical",2018,null,null,null,null,null,null,"Actual",1270822506.539402,null,""]
[null,null,"Historical",2019,null,null,null,null,null,null,"Actual",null,1245662787.9911823,""]
[null,null,"Bridge Year",2020,null,null,null,null,null,null,"Forecast",null,1290405695.1992974,""]
[null,null,"Test Year",{"$f":"TestYear","v":2021},null,null,null,null,null,null,"Forecast",null,1335220169.9607146,""]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(O39:O44)","v":1268921953.9059536}]
[null,null,"Variance Analysis",null,null,null,null,null,null,null,"Year","Year-over-year",null,null,"Versus OEB-approved"]
[null,null,null,{"$f":"D39","v":2015},null,null,null,null,null,null,{"$f":"D48","v":2015}]
[null,null,null,2016,null,null,null,null,null,null,{"$f":"D49","v":2016},{"$f":"IF(L39=0,\"\",L40/L39-1)","v":1.1525526425336885E-2},{"$f":"IF(M39=0,\"\",M40/M39-1)","v":""}]
[null,null,null,2017,null,null,null,null,null,null,2017,{"$f":"IF(L40=0,\"\",L41/L40-1)","v":-3.6276802773679506E-2},""]
[null,null,null,2018,null,null,null,null,null,null,2018,4.8359372919270838E-2,""]
[null,null,null,2019,null,null,null,null,null,null,2019,-1,""]
[null,null,null,2020,null,null,null,null,null,null,2020,{"$f":"IF(K44=\"Forecast\",\"\",IF(L43=0,\"\",L44/L43-1))","v":""},{"$f":"IF(M43=0,\"\",M44/M43-1)","v":3.5918956269272329E-2}]
[null,null,null,2021,null,null,null,null,null,null,2021,{"$f":"IF(K45=\"Forecast\",\"\",IF(L44=0,\"\",L45/L44-1))","v":""},{"$f":"IF(M44=0,\"\",M45/M44-1)","v":3.4728980915180951E-2},null,{"$f":"IF(O46=0,\"\",M45/O46-1)","v":5.2247670434484972E-2}]
[null,null,null,"Geometric Mean",null,null,null,null,null,null,"Geometric Mean",{"$f":"IF(L39=0,\"\",(L43/L39)^(1/($D43-$D39-1))-1)","v":-1},{"$f":"IF(M39=0,\"\",(M45/M39)^(1/($D45-$D39-1))-1)","v":""},null,{"$f":"IF(O46=0,\"\",(M45/O46)^(1/(TestYear-RebaseYear-1))-1)","v":1.0237753802325056E-2}]
[]
[null,"Customer Class Analysis (one for each Customer Class, excluding MicroFIT and Standby)"]
[]
[null,1,"Customer Class:","Residential",null,null,null,null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kWh"]
[]
[null,null,null,"Calendar Year",null,"Customers",null,null,null,null,"Consumption (kWh) (3)",null,null,null,null,null,{"$f":"CONCATENATE(\"Consumption (kWh) per \",LEFT(F61,LEN(F61)-1))","v":"Consumption (kWh) per Customer"}]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2021 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized",null,null,{"$f":"L62","v":"Actual (Weather actual)"},{"$f":"M62","v":"Weather-normalized"},null,{"$f":"O62","v":"Weather-normalized"}]
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[]
[]
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[null,null,"Historical",2019,null,"Actual",19765679.57,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
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[]
[null,2,"Customer Class:","GS < 50 kW",null,null,null,null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kWh"]
[]
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[]
[]
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[null,null,"Historical",2018,null,"Actual",3914186.96,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Historical",2019,null,"Actual",3917773.8999999994,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Bridge Year (Forecast)",2020,null,"Forecast",4019162.927552891,"",null,null,"Forecast",null,null,"",null,null,"Forecast",0,0,"",""]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2021},null,"Forecast",4110534.469025312,"",null,null,"Forecast",null,null,"",null,null,"Forecast",0,0,"",""]
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[null,null,null,2016,null,null,{"$f":"IF(G127=0,\"\",G128/G127-1)","v":1.5134895038114715E-2},null,null,null,{"$f":"D137","v":2016},{"$f":"IF(L127=0,\"\",L128/L127-1)","v":""},"",null,null,null,{"$f":"K137","v":2016},{"$f":"IF(R127=\"\",\"\",IF(R127=0,\"\",R128/R127-1))","v":""},{"$f":"IF(S127=\"\",\"\",IF(S127=0,\"\",S128/S127-1))","v":""}]
[null,null,null,2017,null,null,1.363294350512434E-2,null,null,null,2017,{"$f":"IF(L128=0,\"\",L129/L128-1)","v":""},"",null,null,null,2017,{"$f":"IF(R128=\"\",\"\",IF(R128=0,\"\",R129/R128-1))","v":""},""]
[null,null,null,2018,null,null,1.1691064591305755E-2,null,null,null,2018,{"$f":"IF(L129=0,\"\",L130/L129-1)","v":""},"",null,null,null,2018,{"$f":"IF(R129=\"\",\"\",IF(R129=0,\"\",R130/R129-1))","v":""},""]
[null,null,null,2019,null,null,9.1639465274795384E-4,null,null,null,2019,{"$f":"IF(L130=0,\"\",L131/L130-1)","v":""},"",null,null,null,2019,{"$f":"IF(R130=\"\",\"\",IF(R130=0,\"\",R131/R130-1))","v":""},""]
[null,null,null,2020,null,null,2.5879244218991682E-2,null,null,null,2020,{"$f":"IF(K132=\"Forecast\",\"\",IF(L131=0,\"\",L132/L131-1))","v":""},{"$f":"IF(M131=0,\"\",M132/M131-1)","v":""},null,null,null,2020,{"$f":"IF(Q132=\"Forecast\",\"\",IF(R131=0,\"\",R132/R131-1))","v":""},{"$f":"IF(S131=\"\",\"\",IF(S131=0,\"\",S132/S131-1))","v":""}]
[null,null,null,2021,null,null,2.273397299871438E-2,null,{"$f":"IF(I134=0,\"\",G133/I134-1)","v":0.13561938021624576},null,2021,{"$f":"IF(K133=\"Forecast\",\"\",IF(L132=0,\"\",L133/L132-1))","v":""},{"$f":"IF(M132=0,\"\",M133/M132-1)","v":""},null,{"$f":"IF(O134=0,\"\",M133/O134-1)","v":""},null,2021,{"$f":"IF(Q133=\"Forecast\",\"\",IF(R132=0,\"\",R133/R132-1))","v":""},{"$f":"IF(S132=\"\",\"\",IF(S132=0,\"\",S133/S132-1))","v":""},null,{"$f":"IF(U134=0,\"\",S133/U134-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G127=0,\"\",(G133/G127)^(1/($D133-$D127-1))-1)","v":1.7986042092303478E-2},null,{"$f":"IF(I134=0,\"\",(G133/I134)^(1/(TestYear-RebaseYear-1))-1)","v":2.5761888476302675E-2},null,"Geometric Mean",{"$f":"IF(L127=0,\"\",(L131/L127)^(1/($D131-$D127-1))-1)","v":""},{"$f":"IF(M127=0,\"\",(M133/M127)^(1/($D133-$D127-1))-1)","v":""},null,{"$f":"IF(O134=0,\"\",(M133/O134)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(R127=\"\",\"\",IF(R127=0,\"\",(R131/R127)^(1/($D131-$D127-1))-1))","v":""},{"$f":"IF(S127=\"\",\"\",IF(S127=0,\"\",(S133/S127)^(1/($D133-$D127-1))-1))","v":""},null,{"$f":"IF(U134=0,\"\",(S133/U134)^(1/(TestYear-RebaseYear-1))-1)","v":""}]
[]
[null,3,"Customer Class:","GS > 50 kW",null,null,null,null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
[null,null,null,"Calendar Year",null,"Customers",null,null,null,null,"Consumption (kWh) (3)",null,null,null,null,null,{"$f":"CONCATENATE(\"Consumption (kWh) per \",LEFT(F147,LEN(F147)-1))","v":"Consumption (kWh) per Customer"}]
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[null,null,"Bridge Year",{"$f":"D155-1","v":2020},null,{"$f":"$K$44","v":"Forecast"},804.82178846788793,"",null,null,"Forecast",null,664474782.12004077,"",null,null,"Forecast",0,825617.28775382554,"",""]
[null,null,"Test Year",{"$f":"TestYear","v":2021},null,{"$f":"$K$45","v":"Forecast"},808,"",null,null,"Forecast",null,689956286.41999996,"",null,null,"Forecast",0,853906.29507425742,"",""]
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[null,null,null,2016,null,null,{"$f":"IF(G149=0,\"\",G150/G149-1)","v":-2.8169014084507005E-2},null,null,null,{"$f":"D159","v":2016},{"$f":"IF(L149=0,\"\",L150/L149-1)","v":-4.1733654620805805E-3},"",null,null,null,{"$f":"K159","v":2016},{"$f":"IF(R149=\"\",\"\",IF(R149=0,\"\",R150/R149-1))","v":2.4691174669453142E-2},{"$f":"IF(S149=\"\",\"\",IF(S149=0,\"\",S150/S149-1))","v":""}]
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[null,null,null,2018,null,null,-2.2277227722772297E-2,null,null,null,2018,{"$f":"IF(L151=0,\"\",L152/L151-1)","v":1.8770579189549164E-2},"",null,null,null,2018,{"$f":"IF(R151=\"\",\"\",IF(R151=0,\"\",R152/R151-1))","v":4.1983073398931259E-2},""]
[null,null,null,2019,null,null,1.2658227848101333E-2,null,null,null,2019,{"$f":"IF(L152=0,\"\",L153/L152-1)","v":-1},"",null,null,null,2019,{"$f":"IF(R152=\"\",\"\",IF(R152=0,\"\",R153/R152-1))","v":-1},""]
[null,null,null,2020,null,null,6.0272355848598469E-3,null,null,null,2020,{"$f":"IF(K154=\"Forecast\",\"\",IF(L153=0,\"\",L154/L153-1))","v":""},{"$f":"IF(M153=0,\"\",M154/M153-1)","v":3.4431561284774759E-2},null,null,null,2020,{"$f":"IF(Q154=\"Forecast\",\"\",IF(R153=0,\"\",R154/R153-1))","v":""},{"$f":"IF(S153=\"\",\"\",IF(S153=0,\"\",S154/S153-1))","v":2.82341518153848E-2}]
[null,null,null,2021,null,null,3.948963084315027E-3,null,{"$f":"IF(I156=0,\"\",G155/I156-1)","v":-6.2645011600928058E-2},null,2021,{"$f":"IF(K155=\"Forecast\",\"\",IF(L154=0,\"\",L155/L154-1))","v":""},{"$f":"IF(M154=0,\"\",M155/M154-1)","v":3.8348339147889376E-2},null,{"$f":"IF(O156=0,\"\",M155/O156-1)","v":2.9814685837970201E-2},null,2021,{"$f":"IF(Q155=\"Forecast\",\"\",IF(R154=0,\"\",R155/R154-1))","v":""},{"$f":"IF(S154=\"\",\"\",IF(S154=0,\"\",S155/S154-1))","v":3.4264068521863145E-2},null,{"$f":"IF(U156=0,\"\",S155/U156-1)","v":9.8638934643973109E-2}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G149=0,\"\",(G155/G149)^(1/($D155-$D149-1))-1)","v":6.8205363694116006E-3},null,{"$f":"IF(I156=0,\"\",(G155/I156)^(1/(TestYear-RebaseYear-1))-1)","v":-1.2855298036239415E-2},null,"Geometric Mean",{"$f":"IF(L149=0,\"\",(L153/L149)^(1/($D153-$D149-1))-1)","v":-1},{"$f":"IF(M149=0,\"\",(M155/M149)^(1/($D155-$D149-1))-1)","v":""},null,{"$f":"IF(O156=0,\"\",(M155/O156)^(1/(TestYear-RebaseYear-1))-1)","v":5.8930700974526573E-3},null,"Geometric Mean",{"$f":"IF(R149=\"\",\"\",IF(R149=0,\"\",(R153/R149)^(1/($D153-$D149-1))-1))","v":-1},{"$f":"IF(S149=\"\",\"\",IF(S149=0,\"\",(S155/S149)^(1/($D155-$D149-1))-1))","v":""},null,{"$f":"IF(U156=0,\"\",(S155/U156)^(1/(TestYear-RebaseYear-1))-1)","v":1.8992522673114909E-2}]
[]
[]
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[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2021 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,{"$f":"M169","v":"Weather-normalized"},null,null,{"$f":"L169","v":"Actual (Weather actual)"},{"$f":"M169","v":"Weather-normalized"},null,{"$f":"O169","v":"Weather-normalized"}]
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[null,null,"Historical",2016,null,"Actual",5950249.0300000003,"",null,null,"Actual",null,null,"",null,null,{"$f":"K171","v":"Actual"},{"$f":"IF(G171=0,\"\",L171/G171)","v":0},{"$f":"IF(G171=0,\"\",M171/G171)","v":0},{"$f":"N171","v":""},{"$f":"IF(T171=\"\",\"\",IF(I171=0,\"\",O171/I171))","v":""}]
[null,null,"Historical",2017,null,"Actual",5978182.2199999997,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Historical",2018,null,"Actual",6165999.1299999999,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Historical",2019,null,"Actual",6320712.0499999998,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
[null,null,"Bridge Year (Forecast)",2020,null,"Forecast",6634125.6368723223,"",null,null,"Forecast",null,null,"",null,null,"Forecast",0,0,"",""]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2021},null,"Forecast",6917623.0459404793,"",null,null,"Forecast",null,null,"",null,null,"Forecast",0,0,"",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I170:I175)","v":6504710},null,null,null,null,null,{"$f":"SUM(O170:O175)","v":0},null,null,null,null,null,{"$f":"SUM(U170:U175)","v":0}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,{"$f":"I157","v":"Test Year Versus OEB-approved"},null,"Year","Year-over-year",null,null,{"$f":"I178","v":"Test Year Versus OEB-approved"},null,"Year","Year-over-year",null,null,{"$f":"O178","v":"Test Year Versus OEB-approved"}]
[null,null,null,{"$f":"D170","v":2015},null,null,null,null,null,null,{"$f":"D179","v":2015},null,null,null,null,null,{"$f":"K179","v":2015}]
[null,null,null,2016,null,null,{"$f":"IF(G170=0,\"\",G171/G170-1)","v":-0.14367909243660915},null,null,null,{"$f":"D180","v":2016},{"$f":"IF(L170=0,\"\",L171/L170-1)","v":""},"",null,null,null,{"$f":"K180","v":2016},{"$f":"IF(R170=\"\",\"\",IF(R170=0,\"\",R171/R170-1))","v":""},{"$f":"IF(S170=\"\",\"\",IF(S170=0,\"\",S171/S170-1))","v":""}]
[null,null,null,2017,null,null,4.6944573007223767E-3,null,null,null,2017,{"$f":"IF(L171=0,\"\",L172/L171-1)","v":""},"",null,null,null,2017,{"$f":"IF(R171=\"\",\"\",IF(R171=0,\"\",R172/R171-1))","v":""},""]
[null,null,null,2018,null,null,3.1417060084193871E-2,null,null,null,2018,{"$f":"IF(L172=0,\"\",L173/L172-1)","v":""},"",null,null,null,2018,{"$f":"IF(R172=\"\",\"\",IF(R172=0,\"\",R173/R172-1))","v":""},""]
[null,null,null,2019,null,null,2.5091297734257001E-2,null,null,null,2019,{"$f":"IF(L173=0,\"\",L174/L173-1)","v":""},"",null,null,null,2019,{"$f":"IF(R173=\"\",\"\",IF(R173=0,\"\",R174/R173-1))","v":""},""]
[null,null,null,2020,null,null,4.9585170846743853E-2,null,null,null,2020,{"$f":"IF(K175=\"Forecast\",\"\",IF(L174=0,\"\",L175/L174-1))","v":""},{"$f":"IF(M174=0,\"\",M175/M174-1)","v":""},null,null,null,2020,{"$f":"IF(Q175=\"Forecast\",\"\",IF(R174=0,\"\",R175/R174-1))","v":""},{"$f":"IF(S174=\"\",\"\",IF(S174=0,\"\",S175/S174-1))","v":""}]
[null,null,null,2021,null,null,4.2733198704059117E-2,null,{"$f":"IF(I177=0,\"\",G176/I177-1)","v":6.3479086068476409E-2},null,2021,{"$f":"IF(K176=\"Forecast\",\"\",IF(L175=0,\"\",L176/L175-1))","v":""},{"$f":"IF(M175=0,\"\",M176/M175-1)","v":""},null,{"$f":"IF(O177=0,\"\",M176/O177-1)","v":""},null,2021,{"$f":"IF(Q176=\"Forecast\",\"\",IF(R175=0,\"\",R176/R175-1))","v":""},{"$f":"IF(S175=\"\",\"\",IF(S175=0,\"\",S176/S175-1))","v":""},null,{"$f":"IF(U177=0,\"\",S176/U177-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G170=0,\"\",(G176/G170)^(1/($D176-$D170-1))-1)","v":-8.9378701273845618E-4},null,{"$f":"IF(I177=0,\"\",(G176/I177)^(1/(TestYear-RebaseYear-1))-1)","v":1.2385207289566713E-2},null,"Geometric Mean",{"$f":"IF(L170=0,\"\",(L174/L170)^(1/($D174-$D170-1))-1)","v":""},{"$f":"IF(M170=0,\"\",(M176/M170)^(1/($D176-$D170-1))-1)","v":""},null,{"$f":"IF(O177=0,\"\",(M176/O177)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(R170=\"\",\"\",IF(R170=0,\"\",(R174/R170)^(1/($D174-$D170-1))-1))","v":""},{"$f":"IF(S170=\"\",\"\",IF(S170=0,\"\",(S176/S170)^(1/($D176-$D170-1))-1))","v":""},null,{"$f":"IF(U177=0,\"\",(S176/U177)^(1/(TestYear-RebaseYear-1))-1)","v":""}]
[]
[null,4,"Customer Class:","Unmetered Scattered Load",null,null,null,null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kWh"]
[]
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[]
[]
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[null,null,"Historical",2018,null,"Actual",107203.06,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
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[null,null,"Bridge Year (Forecast)",2020,null,"Forecast",103219.58151840183,"",null,null,"Forecast",null,null,"",null,null,"Forecast",0,0,"",""]
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[null,null,null,{"$f":"D213","v":2015},null,null,null,null,null,null,{"$f":"D222","v":2015},null,null,null,null,null,{"$f":"K222","v":2015}]
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[null,null,null,2019,null,null,1.8872409052502759E-2,null,null,null,2019,{"$f":"IF(L216=0,\"\",L217/L216-1)","v":""},"",null,null,null,2019,{"$f":"IF(R216=\"\",\"\",IF(R216=0,\"\",R217/R216-1))","v":""},""]
[null,null,null,2020,null,null,-5.4992815660396044E-2,null,null,null,2020,{"$f":"IF(K218=\"Forecast\",\"\",IF(L217=0,\"\",L218/L217-1))","v":""},{"$f":"IF(M217=0,\"\",M218/M217-1)","v":""},null,null,null,2020,{"$f":"IF(Q218=\"Forecast\",\"\",IF(R217=0,\"\",R218/R217-1))","v":""},{"$f":"IF(S217=\"\",\"\",IF(S217=0,\"\",S218/S217-1))","v":""}]
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[]
[null,5,"Customer Class:","Sentinel Lighting",null,null,null,null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
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[null,null,null,2019,null,null,-5.0138505000356437E-2,null,null,null,2019,{"$f":"IF(L238=0,\"\",L239/L238-1)","v":-1},"",null,null,null,2019,{"$f":"IF(R238=\"\",\"\",IF(R238=0,\"\",R239/R238-1))","v":-1},""]
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[]
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[]
[null,6,"Customer Class:","Streetlighting",null,null,null,null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
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[]
[]
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[null,null,"Historical",2019,null,"Actual",259439.58,"",null,null,"Actual",null,null,"",null,null,"Actual",0,0,"",""]
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[null,null,null,2018,null,null,1.1508623657063621E-2,null,null,null,2018,{"$f":"IF(L301=0,\"\",L302/L301-1)","v":""},"",null,null,null,2018,{"$f":"IF(R301=\"\",\"\",IF(R301=0,\"\",R302/R301-1))","v":""},""]
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[null,null,null,2020,null,null,2.2845744916715649E-2,null,null,null,2020,{"$f":"IF(K304=\"Forecast\",\"\",IF(L303=0,\"\",L304/L303-1))","v":""},{"$f":"IF(M303=0,\"\",M304/M303-1)","v":""},null,null,null,2020,{"$f":"IF(Q304=\"Forecast\",\"\",IF(R303=0,\"\",R304/R303-1))","v":""},{"$f":"IF(S303=\"\",\"\",IF(S303=0,\"\",S304/S303-1))","v":""}]
[null,null,null,2021,null,null,0,null,{"$f":"IF(I306=0,\"\",G305/I306-1)","v":-6.6455107645617018E-2},null,2021,{"$f":"IF(K305=\"Forecast\",\"\",IF(L304=0,\"\",L305/L304-1))","v":""},{"$f":"IF(M304=0,\"\",M305/M304-1)","v":""},null,{"$f":"IF(O306=0,\"\",M305/O306-1)","v":""},null,2021,{"$f":"IF(Q305=\"Forecast\",\"\",IF(R304=0,\"\",R305/R304-1))","v":""},{"$f":"IF(S304=\"\",\"\",IF(S304=0,\"\",S305/S304-1))","v":""},null,{"$f":"IF(U306=0,\"\",S305/U306-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G299=0,\"\",(G305/G299)^(1/($D305-$D299-1))-1)","v":-6.6786949305073229E-3},null,{"$f":"IF(I306=0,\"\",(G305/I306)^(1/(TestYear-RebaseYear-1))-1)","v":-1.3659101568088139E-2},null,"Geometric Mean",{"$f":"IF(L299=0,\"\",(L303/L299)^(1/($D303-$D299-1))-1)","v":""},{"$f":"IF(M299=0,\"\",(M305/M299)^(1/($D305-$D299-1))-1)","v":""},null,{"$f":"IF(O306=0,\"\",(M305/O306)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(R299=\"\",\"\",IF(R299=0,\"\",(R303/R299)^(1/($D303-$D299-1))-1))","v":""},{"$f":"IF(S299=\"\",\"\",IF(S299=0,\"\",(S305/S299)^(1/($D305-$D299-1))-1))","v":""},null,{"$f":"IF(U306=0,\"\",(S305/U306)^(1/(TestYear-RebaseYear-1))-1)","v":""}]
[]
[null,7,"Customer Class:","Embedded Distributor",null,null,null,null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kW"]
[]
[null,null,null,"Calendar Year",null,"Customers",null,null,null,null,"Consumption (kWh) (3)",null,null,null,null,null,{"$f":"CONCATENATE(\"Consumption (kWh) per \",LEFT(F319,LEN(F319)-1))","v":"Consumption (kWh) per Customer"}]
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[null,null,"Historical",2017,null,{"$f":"$K$41","v":"Actual"},null,"",null,null,"Actual",null,null,{"$f":"H323","v":""},null,null,"Actual","","",{"$f":"N323","v":""},{"$f":"IF(T323=\"\",\"\",IF(I323=0,\"\",O323/I323))","v":""}]
[null,null,"Historical",2018,null,{"$f":"$K$42","v":"Actual"},null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Historical",2019,null,{"$f":"$K$43","v":"Actual"},null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Bridge Year",{"$f":"D327-1","v":2020},null,{"$f":"$K$44","v":"Forecast"},null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
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[null,null,null,null,null,null,null,null,{"$f":"SUM(I321:I326)","v":0},null,null,null,null,null,{"$f":"SUM(O321:O326)","v":0},null,null,null,null,null,{"$f":"SUM(U321:U326)","v":0}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,"Test Year Versus OEB-approved",null,"Year","Year-over-year",null,null,{"$f":"I329","v":"Test Year Versus OEB-approved"},null,"Year","Year-over-year",null,null,{"$f":"O329","v":"Test Year Versus OEB-approved"}]
[null,null,null,{"$f":"D321","v":2015},null,null,null,null,null,null,{"$f":"D330","v":2015},null,null,null,null,null,{"$f":"K330","v":2015}]
[null,null,null,2016,null,null,{"$f":"IF(G321=0,\"\",G322/G321-1)","v":""},null,null,null,{"$f":"D331","v":2016},{"$f":"IF(L321=0,\"\",L322/L321-1)","v":""},"",null,null,null,{"$f":"K331","v":2016},{"$f":"IF(R321=\"\",\"\",IF(R321=0,\"\",R322/R321-1))","v":""},{"$f":"IF(S321=\"\",\"\",IF(S321=0,\"\",S322/S321-1))","v":""}]
[null,null,null,2017,null,null,"",null,null,null,2017,{"$f":"IF(L322=0,\"\",L323/L322-1)","v":""},"",null,null,null,2017,{"$f":"IF(R322=\"\",\"\",IF(R322=0,\"\",R323/R322-1))","v":""},""]
[null,null,null,2018,null,null,"",null,null,null,2018,{"$f":"IF(L323=0,\"\",L324/L323-1)","v":""},"",null,null,null,2018,{"$f":"IF(R323=\"\",\"\",IF(R323=0,\"\",R324/R323-1))","v":""},""]
[null,null,null,2019,null,null,"",null,null,null,2019,{"$f":"IF(L324=0,\"\",L325/L324-1)","v":""},"",null,null,null,2019,{"$f":"IF(R324=\"\",\"\",IF(R324=0,\"\",R325/R324-1))","v":""},""]
[null,null,null,2020,null,null,"",null,null,null,2020,{"$f":"IF(K326=\"Forecast\",\"\",IF(L325=0,\"\",L326/L325-1))","v":""},{"$f":"IF(M325=0,\"\",M326/M325-1)","v":""},null,null,null,2020,{"$f":"IF(Q326=\"Forecast\",\"\",IF(R325=0,\"\",R326/R325-1))","v":""},{"$f":"IF(S325=\"\",\"\",IF(S325=0,\"\",S326/S325-1))","v":""}]
[null,null,null,2021,null,null,"",null,{"$f":"IF(I328=0,\"\",G327/I328-1)","v":""},null,2021,{"$f":"IF(K327=\"Forecast\",\"\",IF(L326=0,\"\",L327/L326-1))","v":""},{"$f":"IF(M326=0,\"\",M327/M326-1)","v":""},null,{"$f":"IF(O328=0,\"\",M327/O328-1)","v":""},null,2021,{"$f":"IF(Q327=\"Forecast\",\"\",IF(R326=0,\"\",R327/R326-1))","v":""},{"$f":"IF(S326=\"\",\"\",IF(S326=0,\"\",S327/S326-1))","v":""},null,{"$f":"IF(U328=0,\"\",S327/U328-1)","v":""}]
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[]
[]
[null,null,null,"Calendar Year",null,"Revenues",null,null,null,null,{"$f":"IF(ISBLANK(Q317),\"\",CONCATENATE(\"Demand (\",Q317,\")\"))","v":"Demand (kW)"},null,null,null,null,null,{"$f":"CONCATENATE(\"Demand (\",Q317,\") per \",LEFT(F319,LEN(F319)-1))","v":"Demand (kW) per Customer"}]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2021 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,{"$f":"M341","v":"Weather-normalized"},null,null,{"$f":"L341","v":"Actual (Weather actual)"},{"$f":"M341","v":"Weather-normalized"},null,{"$f":"O341","v":"Weather-normalized"}]
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[null,null,"Historical",2017,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Historical",2018,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Historical",2019,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Bridge Year (Forecast)",2020,null,"Forecast",null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2021},null,"Forecast",null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
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[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,{"$f":"I329","v":"Test Year Versus OEB-approved"},null,"Year","Year-over-year",null,null,{"$f":"I350","v":"Test Year Versus OEB-approved"},null,"Year","Year-over-year",null,null,{"$f":"O350","v":"Test Year Versus OEB-approved"}]
[null,null,null,{"$f":"D342","v":2015},null,null,null,null,null,null,{"$f":"D351","v":2015},null,null,null,null,null,{"$f":"K351","v":2015}]
[null,null,null,2016,null,null,{"$f":"IF(G342=0,\"\",G343/G342-1)","v":""},null,null,null,{"$f":"D352","v":2016},{"$f":"IF(L342=0,\"\",L343/L342-1)","v":""},"",null,null,null,{"$f":"K352","v":2016},{"$f":"IF(R342=\"\",\"\",IF(R342=0,\"\",R343/R342-1))","v":""},{"$f":"IF(S342=\"\",\"\",IF(S342=0,\"\",S343/S342-1))","v":""}]
[null,null,null,2017,null,null,"",null,null,null,2017,{"$f":"IF(L343=0,\"\",L344/L343-1)","v":""},"",null,null,null,2017,{"$f":"IF(R343=\"\",\"\",IF(R343=0,\"\",R344/R343-1))","v":""},""]
[null,null,null,2018,null,null,"",null,null,null,2018,{"$f":"IF(L344=0,\"\",L345/L344-1)","v":""},"",null,null,null,2018,{"$f":"IF(R344=\"\",\"\",IF(R344=0,\"\",R345/R344-1))","v":""},""]
[null,null,null,2019,null,null,"",null,null,null,2019,{"$f":"IF(L345=0,\"\",L346/L345-1)","v":""},"",null,null,null,2019,{"$f":"IF(R345=\"\",\"\",IF(R345=0,\"\",R346/R345-1))","v":""},""]
[null,null,null,2020,null,null,"",null,null,null,2020,{"$f":"IF(K347=\"Forecast\",\"\",IF(L346=0,\"\",L347/L346-1))","v":""},{"$f":"IF(M346=0,\"\",M347/M346-1)","v":""},null,null,null,2020,{"$f":"IF(Q347=\"Forecast\",\"\",IF(R346=0,\"\",R347/R346-1))","v":""},{"$f":"IF(S346=\"\",\"\",IF(S346=0,\"\",S347/S346-1))","v":""}]
[null,null,null,2021,null,null,"",null,{"$f":"IF(I349=0,\"\",G348/I349-1)","v":""},null,2021,{"$f":"IF(K348=\"Forecast\",\"\",IF(L347=0,\"\",L348/L347-1))","v":""},{"$f":"IF(M347=0,\"\",M348/M347-1)","v":""},null,{"$f":"IF(O349=0,\"\",M348/O349-1)","v":""},null,2021,{"$f":"IF(Q348=\"Forecast\",\"\",IF(R347=0,\"\",R348/R347-1))","v":""},{"$f":"IF(S347=\"\",\"\",IF(S347=0,\"\",S348/S347-1))","v":""},null,{"$f":"IF(U349=0,\"\",S348/U349-1)","v":""}]
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[]
[null,8,"Customer Class:",null,null,null,null,null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kWh"]
[]
[null,null,null,"Calendar Year",null,"Customers",null,null,null,null,"Consumption (kWh) (3)",null,null,null,null,null,{"$f":"CONCATENATE(\"Consumption (kWh) per \",LEFT(F362,LEN(F362)-1))","v":"Consumption (kWh) per Customer"}]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2021 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized",null,null,{"$f":"L363","v":"Actual (Weather actual)"},{"$f":"M363","v":"Weather-normalized"},null,{"$f":"O363","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D365-1","v":2015},null,{"$f":"$K$39","v":"Actual"},null,{"$f":"IF(D364=RebaseYear,\"OEB-approved\",\"\")","v":"OEB-approved"},null,null,{"$f":"F364","v":"Actual"},null,null,{"$f":"H364","v":"OEB-approved"},null,null,{"$f":"K364","v":"Actual"},{"$f":"IF(G364=0,\"\",L364/G364)","v":""},{"$f":"IF(G364=0,\"\",M364/G364)","v":""},{"$f":"N364","v":"OEB-approved"},{"$f":"IF(T364=\"\",\"\",IF(I364=0,\"\",O364/I364))","v":""}]
[null,null,"Historical",2016,null,{"$f":"$K$40","v":"Actual"},null,"",null,null,{"$f":"F365","v":"Actual"},null,null,{"$f":"H365","v":""},null,null,{"$f":"K365","v":"Actual"},{"$f":"IF(G365=0,\"\",L365/G365)","v":""},{"$f":"IF(G365=0,\"\",M365/G365)","v":""},{"$f":"N365","v":""},{"$f":"IF(T365=\"\",\"\",IF(I365=0,\"\",O365/I365))","v":""}]
[null,null,"Historical",2017,null,{"$f":"$K$41","v":"Actual"},null,"",null,null,"Actual",null,null,{"$f":"H366","v":""},null,null,"Actual","","",{"$f":"N366","v":""},{"$f":"IF(T366=\"\",\"\",IF(I366=0,\"\",O366/I366))","v":""}]
[null,null,"Historical",2018,null,{"$f":"$K$42","v":"Actual"},null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Historical",2019,null,{"$f":"$K$43","v":"Actual"},null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Bridge Year",{"$f":"D370-1","v":2020},null,{"$f":"$K$44","v":"Forecast"},null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
[null,null,"Test Year",{"$f":"TestYear","v":2021},null,{"$f":"$K$45","v":"Forecast"},null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I364:I369)","v":0},null,null,null,null,null,{"$f":"SUM(O364:O369)","v":0},null,null,null,null,null,{"$f":"SUM(U364:U369)","v":0}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,"Test Year Versus OEB-approved",null,"Year","Year-over-year",null,null,{"$f":"I372","v":"Test Year Versus OEB-approved"},null,"Year","Year-over-year",null,null,{"$f":"O372","v":"Test Year Versus OEB-approved"}]
[null,null,null,{"$f":"D364","v":2015},null,null,null,null,null,null,{"$f":"D373","v":2015},null,null,null,null,null,{"$f":"K373","v":2015}]
[null,null,null,2016,null,null,{"$f":"IF(G364=0,\"\",G365/G364-1)","v":""},null,null,null,{"$f":"D374","v":2016},{"$f":"IF(L364=0,\"\",L365/L364-1)","v":""},"",null,null,null,{"$f":"K374","v":2016},{"$f":"IF(R364=\"\",\"\",IF(R364=0,\"\",R365/R364-1))","v":""},{"$f":"IF(S364=\"\",\"\",IF(S364=0,\"\",S365/S364-1))","v":""}]
[null,null,null,2017,null,null,"",null,null,null,2017,{"$f":"IF(L365=0,\"\",L366/L365-1)","v":""},"",null,null,null,2017,{"$f":"IF(R365=\"\",\"\",IF(R365=0,\"\",R366/R365-1))","v":""},""]
[null,null,null,2018,null,null,"",null,null,null,2018,{"$f":"IF(L366=0,\"\",L367/L366-1)","v":""},"",null,null,null,2018,{"$f":"IF(R366=\"\",\"\",IF(R366=0,\"\",R367/R366-1))","v":""},""]
[null,null,null,2019,null,null,"",null,null,null,2019,{"$f":"IF(L367=0,\"\",L368/L367-1)","v":""},"",null,null,null,2019,{"$f":"IF(R367=\"\",\"\",IF(R367=0,\"\",R368/R367-1))","v":""},""]
[null,null,null,2020,null,null,"",null,null,null,2020,{"$f":"IF(K369=\"Forecast\",\"\",IF(L368=0,\"\",L369/L368-1))","v":""},{"$f":"IF(M368=0,\"\",M369/M368-1)","v":""},null,null,null,2020,{"$f":"IF(Q369=\"Forecast\",\"\",IF(R368=0,\"\",R369/R368-1))","v":""},{"$f":"IF(S368=\"\",\"\",IF(S368=0,\"\",S369/S368-1))","v":""}]
[null,null,null,2021,null,null,"",null,{"$f":"IF(I371=0,\"\",G370/I371-1)","v":""},null,2021,{"$f":"IF(K370=\"Forecast\",\"\",IF(L369=0,\"\",L370/L369-1))","v":""},{"$f":"IF(M369=0,\"\",M370/M369-1)","v":""},null,{"$f":"IF(O371=0,\"\",M370/O371-1)","v":""},null,2021,{"$f":"IF(Q370=\"Forecast\",\"\",IF(R369=0,\"\",R370/R369-1))","v":""},{"$f":"IF(S369=\"\",\"\",IF(S369=0,\"\",S370/S369-1))","v":""},null,{"$f":"IF(U371=0,\"\",S370/U371-1)","v":""}]
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[]
[]
[null,null,null,"Calendar Year",null,"Revenues",null,null,null,null,{"$f":"IF(ISBLANK(Q360),\"\",CONCATENATE(\"Demand (\",Q360,\")\"))","v":"Demand (kWh)"},null,null,null,null,null,{"$f":"CONCATENATE(\"Demand (\",Q360,\") per \",LEFT(F362,LEN(F362)-1))","v":"Demand (kWh) per Customer"}]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2021 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,{"$f":"M384","v":"Weather-normalized"},null,null,{"$f":"L384","v":"Actual (Weather actual)"},{"$f":"M384","v":"Weather-normalized"},null,{"$f":"O384","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D386-1","v":2015},null,{"$f":"F364","v":"Actual"},null,{"$f":"IF(D385=RebaseYear,\"OEB-approved\",\"\")","v":"OEB-approved"},null,null,{"$f":"K364","v":"Actual"},null,null,{"$f":"N364","v":"OEB-approved"},null,null,{"$f":"K385","v":"Actual"},{"$f":"IF(G385=0,\"\",L385/G385)","v":""},{"$f":"IF(G385=0,\"\",M385/G385)","v":""},{"$f":"N385","v":"OEB-approved"},{"$f":"IF(T385=\"\",\"\",IF(I385=0,\"\",O385/I385))","v":""}]
[null,null,"Historical",2016,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,{"$f":"K386","v":"Actual"},{"$f":"IF(G386=0,\"\",L386/G386)","v":""},{"$f":"IF(G386=0,\"\",M386/G386)","v":""},{"$f":"N386","v":""},{"$f":"IF(T386=\"\",\"\",IF(I386=0,\"\",O386/I386))","v":""}]
[null,null,"Historical",2017,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Historical",2018,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Historical",2019,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Bridge Year (Forecast)",2020,null,"Forecast",null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2021},null,"Forecast",null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I385:I390)","v":0},null,null,null,null,null,{"$f":"SUM(O385:O390)","v":0},null,null,null,null,null,{"$f":"SUM(U385:U390)","v":0}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,{"$f":"I372","v":"Test Year Versus OEB-approved"},null,"Year","Year-over-year",null,null,{"$f":"I393","v":"Test Year Versus OEB-approved"},null,"Year","Year-over-year",null,null,{"$f":"O393","v":"Test Year Versus OEB-approved"}]
[null,null,null,{"$f":"D385","v":2015},null,null,null,null,null,null,{"$f":"D394","v":2015},null,null,null,null,null,{"$f":"K394","v":2015}]
[null,null,null,2016,null,null,{"$f":"IF(G385=0,\"\",G386/G385-1)","v":""},null,null,null,{"$f":"D395","v":2016},{"$f":"IF(L385=0,\"\",L386/L385-1)","v":""},"",null,null,null,{"$f":"K395","v":2016},{"$f":"IF(R385=\"\",\"\",IF(R385=0,\"\",R386/R385-1))","v":""},{"$f":"IF(S385=\"\",\"\",IF(S385=0,\"\",S386/S385-1))","v":""}]
[null,null,null,2017,null,null,"",null,null,null,2017,{"$f":"IF(L386=0,\"\",L387/L386-1)","v":""},"",null,null,null,2017,{"$f":"IF(R386=\"\",\"\",IF(R386=0,\"\",R387/R386-1))","v":""},""]
[null,null,null,2018,null,null,"",null,null,null,2018,{"$f":"IF(L387=0,\"\",L388/L387-1)","v":""},"",null,null,null,2018,{"$f":"IF(R387=\"\",\"\",IF(R387=0,\"\",R388/R387-1))","v":""},""]
[null,null,null,2019,null,null,"",null,null,null,2019,{"$f":"IF(L388=0,\"\",L389/L388-1)","v":""},"",null,null,null,2019,{"$f":"IF(R388=\"\",\"\",IF(R388=0,\"\",R389/R388-1))","v":""},""]
[null,null,null,2020,null,null,"",null,null,null,2020,{"$f":"IF(K390=\"Forecast\",\"\",IF(L389=0,\"\",L390/L389-1))","v":""},{"$f":"IF(M389=0,\"\",M390/M389-1)","v":""},null,null,null,2020,{"$f":"IF(Q390=\"Forecast\",\"\",IF(R389=0,\"\",R390/R389-1))","v":""},{"$f":"IF(S389=\"\",\"\",IF(S389=0,\"\",S390/S389-1))","v":""}]
[null,null,null,2021,null,null,"",null,{"$f":"IF(I392=0,\"\",G391/I392-1)","v":""},null,2021,{"$f":"IF(K391=\"Forecast\",\"\",IF(L390=0,\"\",L391/L390-1))","v":""},{"$f":"IF(M390=0,\"\",M391/M390-1)","v":""},null,{"$f":"IF(O392=0,\"\",M391/O392-1)","v":""},null,2021,{"$f":"IF(Q391=\"Forecast\",\"\",IF(R390=0,\"\",R391/R390-1))","v":""},{"$f":"IF(S390=\"\",\"\",IF(S390=0,\"\",S391/S390-1))","v":""},null,{"$f":"IF(U392=0,\"\",S391/U392-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G385=0,\"\",(G391/G385)^(1/($D391-$D385-1))-1)","v":""},null,{"$f":"IF(I392=0,\"\",(G391/I392)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(L385=0,\"\",(L389/L385)^(1/($D389-$D385-1))-1)","v":""},{"$f":"IF(M385=0,\"\",(M391/M385)^(1/($D391-$D385-1))-1)","v":""},null,{"$f":"IF(O392=0,\"\",(M391/O392)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(R385=\"\",\"\",IF(R385=0,\"\",(R389/R385)^(1/($D389-$D385-1))-1))","v":""},{"$f":"IF(S385=\"\",\"\",IF(S385=0,\"\",(S391/S385)^(1/($D391-$D385-1))-1))","v":""},null,{"$f":"IF(U392=0,\"\",(S391/U392)^(1/(TestYear-RebaseYear-1))-1)","v":""}]
[]
[null,9,"Customer Class:",null,null,null,null,null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kWh"]
[]
[null,null,null,"Calendar Year",null,"Customers",null,null,null,null,"Consumption (kWh) (3)",null,null,null,null,null,{"$f":"CONCATENATE(\"Consumption (kWh) per \",LEFT(F405,LEN(F405)-1))","v":"Consumption (kWh) per Customer"}]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2021 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized",null,null,{"$f":"L406","v":"Actual (Weather actual)"},{"$f":"M406","v":"Weather-normalized"},null,{"$f":"O406","v":"Weather-normalized"}]
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[null,null,"Historical",2017,null,{"$f":"$K$41","v":"Actual"},null,"",null,null,"Actual",null,null,{"$f":"H409","v":""},null,null,"Actual","","",{"$f":"N409","v":""},{"$f":"IF(T409=\"\",\"\",IF(I409=0,\"\",O409/I409))","v":""}]
[null,null,"Historical",2018,null,{"$f":"$K$42","v":"Actual"},null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Historical",2019,null,{"$f":"$K$43","v":"Actual"},null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Bridge Year",{"$f":"D413-1","v":2020},null,{"$f":"$K$44","v":"Forecast"},null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
[null,null,"Test Year",{"$f":"TestYear","v":2021},null,{"$f":"$K$45","v":"Forecast"},null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I407:I412)","v":0},null,null,null,null,null,{"$f":"SUM(O407:O412)","v":0},null,null,null,null,null,{"$f":"SUM(U407:U412)","v":0}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,"Test Year Versus OEB-approved",null,"Year","Year-over-year",null,null,{"$f":"I415","v":"Test Year Versus OEB-approved"},null,"Year","Year-over-year",null,null,{"$f":"O415","v":"Test Year Versus OEB-approved"}]
[null,null,null,{"$f":"D407","v":2015},null,null,null,null,null,null,{"$f":"D416","v":2015},null,null,null,null,null,{"$f":"K416","v":2015}]
[null,null,null,2016,null,null,{"$f":"IF(G407=0,\"\",G408/G407-1)","v":""},null,null,null,{"$f":"D417","v":2016},{"$f":"IF(L407=0,\"\",L408/L407-1)","v":""},"",null,null,null,{"$f":"K417","v":2016},{"$f":"IF(R407=\"\",\"\",IF(R407=0,\"\",R408/R407-1))","v":""},{"$f":"IF(S407=\"\",\"\",IF(S407=0,\"\",S408/S407-1))","v":""}]
[null,null,null,2017,null,null,"",null,null,null,2017,{"$f":"IF(L408=0,\"\",L409/L408-1)","v":""},"",null,null,null,2017,{"$f":"IF(R408=\"\",\"\",IF(R408=0,\"\",R409/R408-1))","v":""},""]
[null,null,null,2018,null,null,"",null,null,null,2018,{"$f":"IF(L409=0,\"\",L410/L409-1)","v":""},"",null,null,null,2018,{"$f":"IF(R409=\"\",\"\",IF(R409=0,\"\",R410/R409-1))","v":""},""]
[null,null,null,2019,null,null,"",null,null,null,2019,{"$f":"IF(L410=0,\"\",L411/L410-1)","v":""},"",null,null,null,2019,{"$f":"IF(R410=\"\",\"\",IF(R410=0,\"\",R411/R410-1))","v":""},""]
[null,null,null,2020,null,null,"",null,null,null,2020,{"$f":"IF(K412=\"Forecast\",\"\",IF(L411=0,\"\",L412/L411-1))","v":""},{"$f":"IF(M411=0,\"\",M412/M411-1)","v":""},null,null,null,2020,{"$f":"IF(Q412=\"Forecast\",\"\",IF(R411=0,\"\",R412/R411-1))","v":""},{"$f":"IF(S411=\"\",\"\",IF(S411=0,\"\",S412/S411-1))","v":""}]
[null,null,null,2021,null,null,"",null,{"$f":"IF(I414=0,\"\",G413/I414-1)","v":""},null,2021,{"$f":"IF(K413=\"Forecast\",\"\",IF(L412=0,\"\",L413/L412-1))","v":""},{"$f":"IF(M412=0,\"\",M413/M412-1)","v":""},null,{"$f":"IF(O414=0,\"\",M413/O414-1)","v":""},null,2021,{"$f":"IF(Q413=\"Forecast\",\"\",IF(R412=0,\"\",R413/R412-1))","v":""},{"$f":"IF(S412=\"\",\"\",IF(S412=0,\"\",S413/S412-1))","v":""},null,{"$f":"IF(U414=0,\"\",S413/U414-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G407=0,\"\",(G413/G407)^(1/($D413-$D407-1))-1)","v":""},null,{"$f":"IF(I414=0,\"\",(G413/I414)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(L407=0,\"\",(L411/L407)^(1/($D411-$D407-1))-1)","v":""},{"$f":"IF(M407=0,\"\",(M413/M407)^(1/($D413-$D407-1))-1)","v":""},null,{"$f":"IF(O414=0,\"\",(M413/O414)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(R407=\"\",\"\",IF(R407=0,\"\",(R411/R407)^(1/($D411-$D407-1))-1))","v":""},{"$f":"IF(S407=\"\",\"\",IF(S407=0,\"\",(S413/S407)^(1/($D413-$D407-1))-1))","v":""},null,{"$f":"IF(U414=0,\"\",(S413/U414)^(1/(TestYear-RebaseYear-1))-1)","v":""}]
[]
[]
[null,null,null,"Calendar Year",null,"Revenues",null,null,null,null,{"$f":"IF(ISBLANK(Q403),\"\",CONCATENATE(\"Demand (\",Q403,\")\"))","v":"Demand (kWh)"},null,null,null,null,null,{"$f":"CONCATENATE(\"Demand (\",Q403,\") per \",LEFT(F405,LEN(F405)-1))","v":"Demand (kWh) per Customer"}]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2021 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,{"$f":"M427","v":"Weather-normalized"},null,null,{"$f":"L427","v":"Actual (Weather actual)"},{"$f":"M427","v":"Weather-normalized"},null,{"$f":"O427","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D429-1","v":2015},null,{"$f":"F407","v":"Actual"},null,{"$f":"IF(D428=RebaseYear,\"OEB-approved\",\"\")","v":"OEB-approved"},null,null,{"$f":"K407","v":"Actual"},null,null,{"$f":"N407","v":"OEB-approved"},null,null,{"$f":"K428","v":"Actual"},{"$f":"IF(G428=0,\"\",L428/G428)","v":""},{"$f":"IF(G428=0,\"\",M428/G428)","v":""},{"$f":"N428","v":"OEB-approved"},{"$f":"IF(T428=\"\",\"\",IF(I428=0,\"\",O428/I428))","v":""}]
[null,null,"Historical",2016,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,{"$f":"K429","v":"Actual"},{"$f":"IF(G429=0,\"\",L429/G429)","v":""},{"$f":"IF(G429=0,\"\",M429/G429)","v":""},{"$f":"N429","v":""},{"$f":"IF(T429=\"\",\"\",IF(I429=0,\"\",O429/I429))","v":""}]
[null,null,"Historical",2017,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Historical",2018,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Historical",2019,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Bridge Year (Forecast)",2020,null,"Forecast",null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2021},null,"Forecast",null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I428:I433)","v":0},null,null,null,null,null,{"$f":"SUM(O428:O433)","v":0},null,null,null,null,null,{"$f":"SUM(U428:U433)","v":0}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,{"$f":"I415","v":"Test Year Versus OEB-approved"},null,"Year","Year-over-year",null,null,{"$f":"I436","v":"Test Year Versus OEB-approved"},null,"Year","Year-over-year",null,null,{"$f":"O436","v":"Test Year Versus OEB-approved"}]
[null,null,null,{"$f":"D428","v":2015},null,null,null,null,null,null,{"$f":"D437","v":2015},null,null,null,null,null,{"$f":"K437","v":2015}]
[null,null,null,2016,null,null,{"$f":"IF(G428=0,\"\",G429/G428-1)","v":""},null,null,null,{"$f":"D438","v":2016},{"$f":"IF(L428=0,\"\",L429/L428-1)","v":""},"",null,null,null,{"$f":"K438","v":2016},{"$f":"IF(R428=\"\",\"\",IF(R428=0,\"\",R429/R428-1))","v":""},{"$f":"IF(S428=\"\",\"\",IF(S428=0,\"\",S429/S428-1))","v":""}]
[null,null,null,2017,null,null,"",null,null,null,2017,{"$f":"IF(L429=0,\"\",L430/L429-1)","v":""},"",null,null,null,2017,{"$f":"IF(R429=\"\",\"\",IF(R429=0,\"\",R430/R429-1))","v":""},""]
[null,null,null,2018,null,null,"",null,null,null,2018,{"$f":"IF(L430=0,\"\",L431/L430-1)","v":""},"",null,null,null,2018,{"$f":"IF(R430=\"\",\"\",IF(R430=0,\"\",R431/R430-1))","v":""},""]
[null,null,null,2019,null,null,"",null,null,null,2019,{"$f":"IF(L431=0,\"\",L432/L431-1)","v":""},"",null,null,null,2019,{"$f":"IF(R431=\"\",\"\",IF(R431=0,\"\",R432/R431-1))","v":""},""]
[null,null,null,2020,null,null,"",null,null,null,2020,{"$f":"IF(K433=\"Forecast\",\"\",IF(L432=0,\"\",L433/L432-1))","v":""},{"$f":"IF(M432=0,\"\",M433/M432-1)","v":""},null,null,null,2020,{"$f":"IF(Q433=\"Forecast\",\"\",IF(R432=0,\"\",R433/R432-1))","v":""},{"$f":"IF(S432=\"\",\"\",IF(S432=0,\"\",S433/S432-1))","v":""}]
[null,null,null,2021,null,null,"",null,{"$f":"IF(I435=0,\"\",G434/I435-1)","v":""},null,2021,{"$f":"IF(K434=\"Forecast\",\"\",IF(L433=0,\"\",L434/L433-1))","v":""},{"$f":"IF(M433=0,\"\",M434/M433-1)","v":""},null,{"$f":"IF(O435=0,\"\",M434/O435-1)","v":""},null,2021,{"$f":"IF(Q434=\"Forecast\",\"\",IF(R433=0,\"\",R434/R433-1))","v":""},{"$f":"IF(S433=\"\",\"\",IF(S433=0,\"\",S434/S433-1))","v":""},null,{"$f":"IF(U435=0,\"\",S434/U435-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G428=0,\"\",(G434/G428)^(1/($D434-$D428-1))-1)","v":""},null,{"$f":"IF(I435=0,\"\",(G434/I435)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(L428=0,\"\",(L432/L428)^(1/($D432-$D428-1))-1)","v":""},{"$f":"IF(M428=0,\"\",(M434/M428)^(1/($D434-$D428-1))-1)","v":""},null,{"$f":"IF(O435=0,\"\",(M434/O435)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(R428=\"\",\"\",IF(R428=0,\"\",(R432/R428)^(1/($D432-$D428-1))-1))","v":""},{"$f":"IF(S428=\"\",\"\",IF(S428=0,\"\",(S434/S428)^(1/($D434-$D428-1))-1))","v":""},null,{"$f":"IF(U435=0,\"\",(S434/U435)^(1/(TestYear-RebaseYear-1))-1)","v":""}]
[]
[null,10,"Customer Class:",null,null,null,null,null,null,null,"Is the customer class billed on consumption (kWh) or demand (kW or kVA)?",null,null,null,null,null,"kWh"]
[]
[null,null,null,"Calendar Year",null,"Customers",null,null,null,null,"Consumption (kWh) (3)",null,null,null,null,null,{"$f":"CONCATENATE(\"Consumption (kWh) per \",LEFT(F448,LEN(F448)-1))","v":"Consumption (kWh) per Customer"}]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2021 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,"Weather-normalized",null,null,{"$f":"L449","v":"Actual (Weather actual)"},{"$f":"M449","v":"Weather-normalized"},null,{"$f":"O449","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D451-1","v":2015},null,{"$f":"$K$39","v":"Actual"},null,{"$f":"IF(D450=RebaseYear,\"OEB-approved\",\"\")","v":"OEB-approved"},null,null,{"$f":"F450","v":"Actual"},null,null,{"$f":"H450","v":"OEB-approved"},null,null,{"$f":"K450","v":"Actual"},{"$f":"IF(G450=0,\"\",L450/G450)","v":""},{"$f":"IF(G450=0,\"\",M450/G450)","v":""},{"$f":"N450","v":"OEB-approved"},{"$f":"IF(T450=\"\",\"\",IF(I450=0,\"\",O450/I450))","v":""}]
[null,null,"Historical",2016,null,{"$f":"$K$40","v":"Actual"},null,"",null,null,{"$f":"F451","v":"Actual"},null,null,{"$f":"H451","v":""},null,null,{"$f":"K451","v":"Actual"},{"$f":"IF(G451=0,\"\",L451/G451)","v":""},{"$f":"IF(G451=0,\"\",M451/G451)","v":""},{"$f":"N451","v":""},{"$f":"IF(T451=\"\",\"\",IF(I451=0,\"\",O451/I451))","v":""}]
[null,null,"Historical",2017,null,{"$f":"$K$41","v":"Actual"},null,"",null,null,"Actual",null,null,{"$f":"H452","v":""},null,null,"Actual","","",{"$f":"N452","v":""},{"$f":"IF(T452=\"\",\"\",IF(I452=0,\"\",O452/I452))","v":""}]
[null,null,"Historical",2018,null,{"$f":"$K$42","v":"Actual"},null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Historical",2019,null,{"$f":"$K$43","v":"Actual"},null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Bridge Year",{"$f":"D456-1","v":2020},null,{"$f":"$K$44","v":"Forecast"},null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
[null,null,"Test Year",{"$f":"TestYear","v":2021},null,{"$f":"$K$45","v":"Forecast"},null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I450:I455)","v":0},null,null,null,null,null,{"$f":"SUM(O450:O455)","v":0},null,null,null,null,null,{"$f":"SUM(U450:U455)","v":0}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,"Test Year Versus OEB-approved",null,"Year","Year-over-year",null,null,{"$f":"I458","v":"Test Year Versus OEB-approved"},null,"Year","Year-over-year",null,null,{"$f":"O458","v":"Test Year Versus OEB-approved"}]
[null,null,null,{"$f":"D450","v":2015},null,null,null,null,null,null,{"$f":"D459","v":2015},null,null,null,null,null,{"$f":"K459","v":2015}]
[null,null,null,2016,null,null,{"$f":"IF(G450=0,\"\",G451/G450-1)","v":""},null,null,null,{"$f":"D460","v":2016},{"$f":"IF(L450=0,\"\",L451/L450-1)","v":""},"",null,null,null,{"$f":"K460","v":2016},{"$f":"IF(R450=\"\",\"\",IF(R450=0,\"\",R451/R450-1))","v":""},{"$f":"IF(S450=\"\",\"\",IF(S450=0,\"\",S451/S450-1))","v":""}]
[null,null,null,2017,null,null,"",null,null,null,2017,{"$f":"IF(L451=0,\"\",L452/L451-1)","v":""},"",null,null,null,2017,{"$f":"IF(R451=\"\",\"\",IF(R451=0,\"\",R452/R451-1))","v":""},""]
[null,null,null,2018,null,null,"",null,null,null,2018,{"$f":"IF(L452=0,\"\",L453/L452-1)","v":""},"",null,null,null,2018,{"$f":"IF(R452=\"\",\"\",IF(R452=0,\"\",R453/R452-1))","v":""},""]
[null,null,null,2019,null,null,"",null,null,null,2019,{"$f":"IF(L453=0,\"\",L454/L453-1)","v":""},"",null,null,null,2019,{"$f":"IF(R453=\"\",\"\",IF(R453=0,\"\",R454/R453-1))","v":""},""]
[null,null,null,2020,null,null,"",null,null,null,2020,{"$f":"IF(K455=\"Forecast\",\"\",IF(L454=0,\"\",L455/L454-1))","v":""},{"$f":"IF(M454=0,\"\",M455/M454-1)","v":""},null,null,null,2020,{"$f":"IF(Q455=\"Forecast\",\"\",IF(R454=0,\"\",R455/R454-1))","v":""},{"$f":"IF(S454=\"\",\"\",IF(S454=0,\"\",S455/S454-1))","v":""}]
[null,null,null,2021,null,null,"",null,{"$f":"IF(I457=0,\"\",G456/I457-1)","v":""},null,2021,{"$f":"IF(K456=\"Forecast\",\"\",IF(L455=0,\"\",L456/L455-1))","v":""},{"$f":"IF(M455=0,\"\",M456/M455-1)","v":""},null,{"$f":"IF(O457=0,\"\",M456/O457-1)","v":""},null,2021,{"$f":"IF(Q456=\"Forecast\",\"\",IF(R455=0,\"\",R456/R455-1))","v":""},{"$f":"IF(S455=\"\",\"\",IF(S455=0,\"\",S456/S455-1))","v":""},null,{"$f":"IF(U457=0,\"\",S456/U457-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G450=0,\"\",(G456/G450)^(1/($D456-$D450-1))-1)","v":""},null,{"$f":"IF(I457=0,\"\",(G456/I457)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(L450=0,\"\",(L454/L450)^(1/($D454-$D450-1))-1)","v":""},{"$f":"IF(M450=0,\"\",(M456/M450)^(1/($D456-$D450-1))-1)","v":""},null,{"$f":"IF(O457=0,\"\",(M456/O457)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(R450=\"\",\"\",IF(R450=0,\"\",(R454/R450)^(1/($D454-$D450-1))-1))","v":""},{"$f":"IF(S450=\"\",\"\",IF(S450=0,\"\",(S456/S450)^(1/($D456-$D450-1))-1))","v":""},null,{"$f":"IF(U457=0,\"\",(S456/U457)^(1/(TestYear-RebaseYear-1))-1)","v":""}]
[]
[]
[null,null,null,"Calendar Year",null,"Revenues",null,null,null,null,{"$f":"IF(ISBLANK(Q446),\"\",CONCATENATE(\"Demand (\",Q446,\")\"))","v":"Demand (kWh)"},null,null,null,null,null,{"$f":"CONCATENATE(\"Demand (\",Q446,\") per \",LEFT(F448,LEN(F448)-1))","v":"Demand (kWh) per Customer"}]
[null,null,null,{"$f":"CONCATENATE(\"(for \",TestYear,\" Cost of Service\")","v":"(for 2021 Cost of Service"},null,null,null,null,null,null,null,"Actual (Weather actual)","Weather-normalized",null,{"$f":"M470","v":"Weather-normalized"},null,null,{"$f":"L470","v":"Actual (Weather actual)"},{"$f":"M470","v":"Weather-normalized"},null,{"$f":"O470","v":"Weather-normalized"}]
[null,null,"Historical",{"$f":"D472-1","v":2015},null,{"$f":"F450","v":"Actual"},null,{"$f":"IF(D471=RebaseYear,\"OEB-approved\",\"\")","v":"OEB-approved"},null,null,{"$f":"K450","v":"Actual"},null,null,{"$f":"N450","v":"OEB-approved"},null,null,{"$f":"K471","v":"Actual"},{"$f":"IF(G471=0,\"\",L471/G471)","v":""},{"$f":"IF(G471=0,\"\",M471/G471)","v":""},{"$f":"N471","v":"OEB-approved"},{"$f":"IF(T471=\"\",\"\",IF(I471=0,\"\",O471/I471))","v":""}]
[null,null,"Historical",2016,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,{"$f":"K472","v":"Actual"},{"$f":"IF(G472=0,\"\",L472/G472)","v":""},{"$f":"IF(G472=0,\"\",M472/G472)","v":""},{"$f":"N472","v":""},{"$f":"IF(T472=\"\",\"\",IF(I472=0,\"\",O472/I472))","v":""}]
[null,null,"Historical",2017,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Historical",2018,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Historical",2019,null,"Actual",null,"",null,null,"Actual",null,null,"",null,null,"Actual","","","",""]
[null,null,"Bridge Year (Forecast)",2020,null,"Forecast",null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
[null,null,"Test Year (Forecast)",{"$f":"TestYear","v":2021},null,"Forecast",null,"",null,null,"Forecast",null,null,"",null,null,"Forecast","","","",""]
[null,null,null,null,null,null,null,null,{"$f":"SUM(I471:I476)","v":0},null,null,null,null,null,{"$f":"SUM(O471:O476)","v":0},null,null,null,null,null,{"$f":"SUM(U471:U476)","v":0}]
[null,null,"Variance Analysis","Year",null,null,"Year-over-year",null,{"$f":"I458","v":"Test Year Versus OEB-approved"},null,"Year","Year-over-year",null,null,{"$f":"I479","v":"Test Year Versus OEB-approved"},null,"Year","Year-over-year",null,null,{"$f":"O479","v":"Test Year Versus OEB-approved"}]
[null,null,null,{"$f":"D471","v":2015},null,null,null,null,null,null,{"$f":"D480","v":2015},null,null,null,null,null,{"$f":"K480","v":2015}]
[null,null,null,2016,null,null,{"$f":"IF(G471=0,\"\",G472/G471-1)","v":""},null,null,null,{"$f":"D481","v":2016},{"$f":"IF(L471=0,\"\",L472/L471-1)","v":""},"",null,null,null,{"$f":"K481","v":2016},{"$f":"IF(R471=\"\",\"\",IF(R471=0,\"\",R472/R471-1))","v":""},{"$f":"IF(S471=\"\",\"\",IF(S471=0,\"\",S472/S471-1))","v":""}]
[null,null,null,2017,null,null,"",null,null,null,2017,{"$f":"IF(L472=0,\"\",L473/L472-1)","v":""},"",null,null,null,2017,{"$f":"IF(R472=\"\",\"\",IF(R472=0,\"\",R473/R472-1))","v":""},""]
[null,null,null,2018,null,null,"",null,null,null,2018,{"$f":"IF(L473=0,\"\",L474/L473-1)","v":""},"",null,null,null,2018,{"$f":"IF(R473=\"\",\"\",IF(R473=0,\"\",R474/R473-1))","v":""},""]
[null,null,null,2019,null,null,"",null,null,null,2019,{"$f":"IF(L474=0,\"\",L475/L474-1)","v":""},"",null,null,null,2019,{"$f":"IF(R474=\"\",\"\",IF(R474=0,\"\",R475/R474-1))","v":""},""]
[null,null,null,2020,null,null,"",null,null,null,2020,{"$f":"IF(K476=\"Forecast\",\"\",IF(L475=0,\"\",L476/L475-1))","v":""},{"$f":"IF(M475=0,\"\",M476/M475-1)","v":""},null,null,null,2020,{"$f":"IF(Q476=\"Forecast\",\"\",IF(R475=0,\"\",R476/R475-1))","v":""},{"$f":"IF(S475=\"\",\"\",IF(S475=0,\"\",S476/S475-1))","v":""}]
[null,null,null,2021,null,null,"",null,{"$f":"IF(I478=0,\"\",G477/I478-1)","v":""},null,2021,{"$f":"IF(K477=\"Forecast\",\"\",IF(L476=0,\"\",L477/L476-1))","v":""},{"$f":"IF(M476=0,\"\",M477/M476-1)","v":""},null,{"$f":"IF(O478=0,\"\",M477/O478-1)","v":""},null,2021,{"$f":"IF(Q477=\"Forecast\",\"\",IF(R476=0,\"\",R477/R476-1))","v":""},{"$f":"IF(S476=\"\",\"\",IF(S476=0,\"\",S477/S476-1))","v":""},null,{"$f":"IF(U478=0,\"\",S477/U478-1)","v":""}]
[null,null,null,"Geometric Mean",null,null,{"$f":"IF(G471=0,\"\",(G477/G471)^(1/($D477-$D471-1))-1)","v":""},null,{"$f":"IF(I478=0,\"\",(G477/I478)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(L471=0,\"\",(L475/L471)^(1/($D475-$D471-1))-1)","v":""},{"$f":"IF(M471=0,\"\",(M477/M471)^(1/($D477-$D471-1))-1)","v":""},null,{"$f":"IF(O478=0,\"\",(M477/O478)^(1/(TestYear-RebaseYear-1))-1)","v":""},null,"Geometric Mean",{"$f":"IF(R471=\"\",\"\",IF(R471=0,\"\",(R475/R471)^(1/($D475-$D471-1))-1))","v":""},{"$f":"IF(S471=\"\",\"\",IF(S471=0,\"\",(S477/S471)^(1/($D477-$D471-1))-1))","v":""},null,{"$f":"IF(U478=0,\"\",(S477/U478)^(1/(TestYear-RebaseYear-1))-1)","v":""}]
[]
[null,"Note: If there are more than ten (10) customer classes, please contact OEB Staff to add tables for additional customer classes."]

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[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"},{"$f":"'LDC Info'!$E$28","v":2015},"Last Rebasing Year","Column"]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",4,{"$f":"TestYear","v":2021},2010,"B","ae"]
[null,null,null,null,null,null,null,null,null,null,"Tab:",2,{"$f":"'LDC Info'!$E$28","v":2015},2011,"D","ah"]
["TO BE UPDATED AT THE DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,"Schedule:",1,null,2012,"G","ak"]
[null,null,null,null,null,null,null,null,null,null,"Page:",null,null,2013,"J","an"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,2014,"M","aq"]
[null,null,null,null,null,null,null,null,null,null,"Date:","2020-08-31",null,2015,"P","at"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,2016,"S","aw"]
["Appendix 2-JA",null,null,null,null,null,null,null,null,null,null,null,null,2017,"V","az"]
["Summary of Recoverable OM&A Expenses"]
[null,null,{"$f":"RebaseYear","v":2015},{"$f":"TestYear-8","v":2013},{"$f":"TestYear-7","v":2014},{"$f":"TestYear-6","v":2015},{"$f":"TestYear-5","v":2016},{"$f":"TestYear-4","v":2017},{"$f":"TestYear-3","v":2018},{"$f":"TestYear-2","v":2019},{"$f":"BridgeYear","v":2020},{"$f":"TestYear","v":2021},null,null,null,{"$f":"C11","v":2015},null,null,{"$f":"D11","v":2013},{"$f":"E11","v":2014},2015,2016,2017,2018,2019,2020,null,{"$f":"L11","v":2021}]
[null,{"$f":"CONCATENATE(C11,\" \",IF($M1=C11,\"Last Rebasing Year \",\"\"),\"OEB Approved\")","v":"2015 Last Rebasing Year OEB Approved"},{"$f":"CONCATENATE(C11,\" \",IF($M1=C11,\"Last Rebasing Year \",\"\"),\"Actuals\")","v":"2015 Last Rebasing Year Actuals"},"2013 Actuals","2014 Actuals","2015 Last Rebasing Year Actuals","2016 Actuals","2017 Actuals","2018 Actuals","2019 Actuals",{"$f":"BridgeYear & \" Bridge Year\"","v":"2020 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2021 Test Year"},null,null,null,{"$f":"CONCATENATE(IF($M1=P11,\"Last Rebasing Year \",\"\"),,P11,\" OEB Approved\")","v":"Last Rebasing Year 2015 OEB Approved"},{"$f":"CONCATENATE(IF($M1=P11,\"Last Rebasing Year \",\"\"),P11,\" Actuals\")","v":"Last Rebasing Year 2015 Actuals"},{"$f":"CONCATENATE(\"Variance \",P11,\" OEB Approved - \",P11,\" Actuals\")","v":"Variance 2015 OEB Approved - 2015 Actuals"},{"$f":"CONCATENATE(IF($M1=S11,\"Last Rebasing Year \",\"\"),S11,\" Actuals\")","v":"2013 Actuals"},"2014 Actuals","Last Rebasing Year 2015 Actuals","2016 Actuals","2017 Actuals","2018 Actuals","2019 Actuals",{"$f":"CONCATENATE(Z11,\" Bridge Year\")","v":"2020 Bridge Year"},{"$f":"CONCATENATE(\"Variance \",Z11,\" Bridge vs. \",Z11-1,\" Actuals\")","v":"Variance 2020 Bridge vs. 2019 Actuals"},{"$f":"CONCATENATE(AB11,\" Test Year\")","v":"2021 Test Year"},{"$f":"CONCATENATE(\"Variance \",AB11,\" Test vs. \",AB11-1,\" Bridge\")","v":"Variance 2021 Test vs. 2020 Bridge"}]
["Reporting Basis",null,null,null,null,null,null,null,null,null,null,null,null,null,"Operations",{"$f":"B14","v":4181149.9145964053},{"$f":"C14","v":4310480.8000000007},{"$f":"P13-Q13","v":-129330.8854035954},{"$f":"D14","v":4411324.8199999994},4732154.1399999997,4458287.43,4411324.8199999994,4732154.1399999997,4458287.43,4985677.1099999994,4848723.9825359276,{"$f":"Z13-Y13","v":-136953.12746407185},{"$f":"L14","v":4718728},{"$f":"AB13-Z13","v":-129995.98253592756}]
["Operations",4181149.9145964053,4310480.8000000007,4411324.8199999994,4732154.1399999997,4458287.43,4411324.8199999994,4732154.1399999997,4458287.43,4985677.1099999994,4848723.9825359276,4718728,null,null,"Maintenance ",{"$f":"B15","v":2439000.7605113643},{"$f":"C15","v":2345781.9000000004},93218.86051136395,2203115.31,2660236.27,2589111.9500000002,2203115.31,2660236.27,2589111.9500000002,2678573.4900000002,2567274.6325059524,-111298.85749404784,{"$f":"L15","v":2474832},{"$f":"AB14-Z14","v":-92442.632505952381}]
["Maintenance",2439000.7605113643,2345781.9000000004,2203115.31,2660236.27,2589111.9500000002,2203115.31,2660236.27,2589111.9500000002,2678573.4900000002,2567274.6325059524,2474832,null,null,"Billing and Collecting ",{"$f":"B19","v":5248882.3751557935},5283210.3000000007,-34327.924844207242,{"$f":"D19","v":0},0,0,5295776.91,5620257.1300000008,5717281.1499999994,5966076.2100000009,6406031.597239824,439955.38723982312,{"$f":"L19","v":6529107},123075.40276017599]
["SubTotal",{"$f":"SUM(B14:B15)","v":6620150.6751077697},{"$f":"SUM(C14:C15)","v":6656262.7000000011},6614440.129999999,7392390.4100000001,7047399.3799999999,{"$f":"SUM(G14:G15)","v":6614440.129999999},7392390.4100000001,7047399.3799999999,7664250.5999999996,7415998.6150418799,7193560,null,null,"Community Relations ",69600.40113032209,82819.02,-13218.618869677914,99713.9,161253.34999999998,132561.32999999999,99713.9,161253.34999999998,132561.32999999999,133275.75000000003,129200.00000000001,-4075.7500000000146,{"$f":"L20","v":92200},{"$f":"AB16-Z16","v":-37000.000000000015}]
["%Change (year over year)",null,{"$f":"IF(ISERROR((C16-B16)/B16), \"\", (C16-B16)/B16)","v":5.4548644984796484E-3},{"$f":"IF(ISERROR((D16-HLOOKUP(D11-1,$A$11:C26,6,FALSE))/HLOOKUP(D11-1,$A$11:C26,6,FALSE)), \"\", (D16-HLOOKUP(D11-1,$A$11:C26,6,FALSE))/HLOOKUP(D11-1,$A$11:C26,6,FALSE))","v":""},{"$f":"IF(ISERROR((E16-HLOOKUP(E11-1,$A$11:D26,6,FALSE))/HLOOKUP(E11-1,$A$11:D26,6,FALSE)), \"\", (E16-HLOOKUP(E11-1,$A$11:D26,6,FALSE))/HLOOKUP(E11-1,$A$11:D26,6,FALSE))","v":0.11761392721230986},{"$f":"IF(ISERROR((F16-HLOOKUP(F11-1,$A$11:E26,6,FALSE))/HLOOKUP(F11-1,$A$11:E26,6,FALSE)), \"\", (F16-HLOOKUP(F11-1,$A$11:E26,6,FALSE))/HLOOKUP(F11-1,$A$11:E26,6,FALSE))","v":-4.6668399646928316E-2},{"$f":"IF(ISERROR((G16-HLOOKUP(G11-1,$A$11:F26,6,FALSE))/HLOOKUP(G11-1,$A$11:F26,6,FALSE)), \"\", (G16-HLOOKUP(G11-1,$A$11:F26,6,FALSE))/HLOOKUP(G11-1,$A$11:F26,6,FALSE))","v":-6.2831910164846943E-3},{"$f":"IF(ISERROR((H16-HLOOKUP(H11-1,$A$11:G26,6,FALSE))/HLOOKUP(H11-1,$A$11:G26,6,FALSE)), \"\", (H16-HLOOKUP(H11-1,$A$11:G26,6,FALSE))/HLOOKUP(H11-1,$A$11:G26,6,FALSE))","v":0.11761392721230986},{"$f":"IF(ISERROR((I16-HLOOKUP(I11-1,$A$11:H26,6,FALSE))/HLOOKUP(I11-1,$A$11:H26,6,FALSE)), \"\", (I16-HLOOKUP(I11-1,$A$11:H26,6,FALSE))/HLOOKUP(I11-1,$A$11:H26,6,FALSE))","v":-4.6668399646928316E-2},{"$f":"IF(ISERROR((J16-HLOOKUP(J11-1,$A$11:I26,6,FALSE))/HLOOKUP(J11-1,$A$11:I26,6,FALSE)), \"\", (J16-HLOOKUP(J11-1,$A$11:I26,6,FALSE))/HLOOKUP(J11-1,$A$11:I26,6,FALSE))","v":8.7528914815098752E-2},{"$f":"IF(ISERROR((K16-HLOOKUP(K11-1,$A$11:J26,6,FALSE))/HLOOKUP(K11-1,$A$11:J26,6,FALSE)), \"\", (K16-HLOOKUP(K11-1,$A$11:J26,6,FALSE))/HLOOKUP(K11-1,$A$11:J26,6,FALSE))","v":-3.2390901330668874E-2},{"$f":"IF(ISERROR((L16-K16)/K16), \"\", (L16-K16)/K16)","v":-2.9994425105569381E-2},null,null,"Administrative and General ",4486361.3132427158,4851148.93,-364787.61675728392,4826272.9700000007,4854038.1800000006,4885960.72,5136588.790000001,5094536.9600000009,5123352.88,5395203.4399999995,5672161.6528466111,276958.21284661163,{"$f":"L21","v":5919143},246981.3471533889]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR((L16-C16)/C16), \"\", (L16-C16)/C16)","v":8.0720567113434213E-2},null,null,"Total OM&A Expenses ",9804844.0895288326,10217178.25,-412334.16047116742,4925986.870000001,5015291.53,5018522.05,10532079.600000001,10876047.440000001,10973195.359999999,11494555.4,12207393.250086434,712837.85008643381,{"$f":"L22","v":12540450},333056.74991356581]
["Billing and Collecting",5248882.3751557935,5283210.3000000007,null,null,null,5295776.91,5620257.1300000008,5717281.1499999994,5966076.2100000009,6406031.597239824,6529107,null,null,"Adjustments for Total non-recoverable items (from Appendices 2-JA and 2-JB)"]
["Community Relations",69600.40113032209,82819.02,99713.9,161253.34999999998,132561.32999999999,99713.9,161253.34999999998,132561.32999999999,133275.75000000003,129200.00000000001,92200,null,null,"Total Recoverable OM&A Expenses ",{"$f":"P18-P19","v":9804844.0895288326},10217178.25,-412334.16047116742,{"$f":"IF(S11<=RebaseYear, 0, S18-S19)","v":0},0,0,10532079.600000001,10876047.440000001,10973195.359999999,11494555.4,12207393.250086434,{"$f":"AA18-AA19","v":712837.85008643381},12540450,333056.74991356581]
["Administrative and General",4486361.3132427158,4851148.93,4826272.9700000007,4854038.1800000006,4885960.72,5136588.790000001,5094536.9600000009,5123352.88,5395203.4399999995,5672161.6528466111,5919143,null,null,"Variance from previous year ",null,null,null,{"$f":"IF(S11<=RebaseYear, 0, S20-Q20)","v":0},{"$f":"IF(T11<=RebaseYear, 0, IF(T11=RebaseYear+1, T20-$Q$20, T20-S20))","v":0},0,314901.35000000149,343967.83999999985,97147.919999998063,521360.04000000097,712837.85008643381,null,{"$f":"AB20-Z20","v":333056.74991356581}]
["SubTotal",{"$f":"SUM(B19:B21)","v":9804844.0895288326},{"$f":"SUM(C19:C21)","v":10217178.25},4925986.870000001,5015291.53,5018522.05,10532079.600000001,10876047.440000001,10973195.359999999,{"$f":"SUM(J19:J21)","v":11494555.4},{"$f":"SUM(K19:K21)","v":12207393.250086434},{"$f":"SUM(L19:L21)","v":12540450},null,null,"Percent change (year over year) ",null,null,null,{"$f":"IF(S11<=RebaseYear, 0, IF(ISERROR(S21/Q20), \"\", S21/Q20))","v":0},{"$f":"IF(S11<=RebaseYear, 0, IF(T11=RebaseYear+1, IF(ISERROR(T21/$Q$20), \"\", T21/$Q$20),IF(ISERROR(T21/S20), \"\", T21/S20)))","v":0},0,0,3.265906193872669E-2,8.9322817444420829E-3,4.7512144174566215E-2,6.2015260728260427E-2,null,{"$f":"IF(ISERROR(AB21/Z20), \"\", AB21/Z20)","v":2.7283199868342704E-2}]
["%Change (year over year)",null,{"$f":"IF(ISERROR((C22-B22)/B22), \"\", (C22-B22)/B22)","v":4.2054127195303721E-2},{"$f":"IF(ISERROR((D22-HLOOKUP(D11-1,$A$11:C26,12,FALSE))/HLOOKUP(D11-1,$A$11:C26,12,FALSE)), \"\", (D22-HLOOKUP(D11-1,$A$11:C26,12,FALSE))/HLOOKUP(D11-1,$A$11:C26,12,FALSE))","v":""},{"$f":"IF(ISERROR((E22-HLOOKUP(E11-1,$A$11:D26,12,FALSE))/HLOOKUP(E11-1,$A$11:D26,12,FALSE)), \"\", (E22-HLOOKUP(E11-1,$A$11:D26,12,FALSE))/HLOOKUP(E11-1,$A$11:D26,12,FALSE))","v":1.8129293146085711E-2},{"$f":"IF(ISERROR((F22-HLOOKUP(F11-1,$A$11:E26,12,FALSE))/HLOOKUP(F11-1,$A$11:E26,12,FALSE)), \"\", (F22-HLOOKUP(F11-1,$A$11:E26,12,FALSE))/HLOOKUP(F11-1,$A$11:E26,12,FALSE))","v":6.4413404099752361E-4},{"$f":"IF(ISERROR((G22-HLOOKUP(G11-1,$A$11:F26,12,FALSE))/HLOOKUP(G11-1,$A$11:F26,12,FALSE)), \"\", (G22-HLOOKUP(G11-1,$A$11:F26,12,FALSE))/HLOOKUP(G11-1,$A$11:F26,12,FALSE))","v":3.082077480639055E-2},{"$f":"IF(ISERROR((H22-HLOOKUP(H11-1,$A$11:G26,12,FALSE))/HLOOKUP(H11-1,$A$11:G26,12,FALSE)), \"\", (H22-HLOOKUP(H11-1,$A$11:G26,12,FALSE))/HLOOKUP(H11-1,$A$11:G26,12,FALSE))","v":3.265906193872669E-2},{"$f":"IF(ISERROR((I22-HLOOKUP(I11-1,$A$11:H26,12,FALSE))/HLOOKUP(I11-1,$A$11:H26,12,FALSE)), \"\", (I22-HLOOKUP(I11-1,$A$11:H26,12,FALSE))/HLOOKUP(I11-1,$A$11:H26,12,FALSE))","v":8.9322817444420829E-3},{"$f":"IF(ISERROR((J22-HLOOKUP(J11-1,$A$11:I26,12,FALSE))/HLOOKUP(J11-1,$A$11:I26,12,FALSE)), \"\", (J22-HLOOKUP(J11-1,$A$11:I26,12,FALSE))/HLOOKUP(J11-1,$A$11:I26,12,FALSE))","v":4.7512144174566215E-2},{"$f":"IF(ISERROR((K22-HLOOKUP(K11-1,$A$11:J26,12,FALSE))/HLOOKUP(K11-1,$A$11:J26,12,FALSE)), \"\", (K22-HLOOKUP(K11-1,$A$11:J26,12,FALSE))/HLOOKUP(K11-1,$A$11:J26,12,FALSE))","v":6.2015260728260427E-2},{"$f":"IF(ISERROR((L22-K22)/K22), \"\", (L22-K22)/K22)","v":2.7283199868342704E-2},null,null,"Percent Change:                                                    Test year vs. Most Current Actual ",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR((AB20-Y20)/Y20), \"\", (AB20-Y20)/Y20)","v":9.0990435349939641E-2}]
["%Change (Test Year vs \nLast Rebasing Year - Actual)",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR((L22-C22)/C22), \"\", (L22-C22)/C22)","v":0.22738878515699773},null,null,"Simple average of % variance for all years",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(ISERROR(AVERAGEIF(S22:AB22,\"<>0\")),0,AVERAGEIF(S22:AB22,\"<>0\"))","v":3.5680389690867627E-2}]
["Total",{"$f":"SUM(B22,B16)","v":16424994.764636602},{"$f":"SUM(C22,C16)","v":16873440.950000003},11540427,12407681.940000001,12065921.43,{"$f":"SUM(G22,G16)","v":17146519.73},{"$f":"SUM(H22,H16)","v":18268437.850000001},18020594.739999998,{"$f":"SUM(J22,J16)","v":19158806},{"$f":"SUM(K22,K16)","v":19623391.865128316},{"$f":"SUM(L22,L16)","v":19734010},null,null,"Compound Annual Growth Rate for all years",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF((AB20-Q20)=0, \"\", (AB20/Q20)^(1/(TestYear-RebaseYear))-1)","v":3.4737904529269947E-2}]
["%Change (year over year)",null,{"$f":"IF(ISERROR((C25-B25)/B25), \"\", (C25-B25)/B25)","v":2.7302668389819876E-2},{"$f":"IF(ISERROR((D25-HLOOKUP(D11-1,$A$11:C26,15,FALSE))/HLOOKUP(D11-1,$A$11:C26,15,FALSE)), \"\", (D25-HLOOKUP(D11-1,$A$11:C26,15,FALSE))/HLOOKUP(D11-1,$A$11:C26,15,FALSE))","v":""},{"$f":"IF(ISERROR((E25-HLOOKUP(E11-1,$A$11:D26,15,FALSE))/HLOOKUP(E11-1,$A$11:D26,15,FALSE)), \"\", (E25-HLOOKUP(E11-1,$A$11:D26,15,FALSE))/HLOOKUP(E11-1,$A$11:D26,15,FALSE))","v":7.5149293869282416E-2},{"$f":"IF(ISERROR((F25-HLOOKUP(F11-1,$A$11:E26,15,FALSE))/HLOOKUP(F11-1,$A$11:E26,15,FALSE)), \"\", (F25-HLOOKUP(F11-1,$A$11:E26,15,FALSE))/HLOOKUP(F11-1,$A$11:E26,15,FALSE))","v":-2.7544267466933604E-2},{"$f":"IF(ISERROR((G25-HLOOKUP(G11-1,$A$11:F26,15,FALSE))/HLOOKUP(G11-1,$A$11:F26,15,FALSE)), \"\", (G25-HLOOKUP(G11-1,$A$11:F26,15,FALSE))/HLOOKUP(G11-1,$A$11:F26,15,FALSE))","v":1.618394142660021E-2},{"$f":"IF(ISERROR((H25-HLOOKUP(H11-1,$A$11:G26,15,FALSE))/HLOOKUP(H11-1,$A$11:G26,15,FALSE)), \"\", (H25-HLOOKUP(H11-1,$A$11:G26,15,FALSE))/HLOOKUP(H11-1,$A$11:G26,15,FALSE))","v":6.5431244221360194E-2},{"$f":"IF(ISERROR((I25-HLOOKUP(I11-1,$A$11:H26,15,FALSE))/HLOOKUP(I11-1,$A$11:H26,15,FALSE)), \"\", (I25-HLOOKUP(I11-1,$A$11:H26,15,FALSE))/HLOOKUP(I11-1,$A$11:H26,15,FALSE))","v":-1.3566738001082185E-2},{"$f":"IF(ISERROR((J25-HLOOKUP(J11-1,$A$11:I26,15,FALSE))/HLOOKUP(J11-1,$A$11:I26,15,FALSE)), \"\", (J25-HLOOKUP(J11-1,$A$11:I26,15,FALSE))/HLOOKUP(J11-1,$A$11:I26,15,FALSE))","v":6.3161692298286581E-2},{"$f":"IF(ISERROR((K25-HLOOKUP(K11-1,$A$11:J26,15,FALSE))/HLOOKUP(K11-1,$A$11:J26,15,FALSE)), \"\", (K25-HLOOKUP(K11-1,$A$11:J26,15,FALSE))/HLOOKUP(K11-1,$A$11:J26,15,FALSE))","v":2.4249207655650147E-2},{"$f":"IF(ISERROR((L25-K25)/K25), \"\", (L25-K25)/K25)","v":5.6370547778876907E-3},null,null,{"$f":"\"Compound Growth Rate                                                            (\" & TestYear - 2 & \" vs. \" & 'LDC Info'!E28 & \" Actuals)\"","v":"Compound Growth Rate                                                            (2019 vs. 2015 Actuals)"},null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF((Y20-Q20)=0, \"\", (Y20/Q20)^(1/(TestYear-2-RebaseYear))-1)","v":2.9888720934969637E-2}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"B12","v":"2015 Last Rebasing Year OEB Approved"},{"$f":"C12","v":"2015 Last Rebasing Year Actuals"},null,"2012 Actuals","2013 Actuals","2014 Actuals","2015 Actuals",{"$f":"BridgeYear -2 & \" Actuals\"","v":"2018 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2019 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2020 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2021 Test Year"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Operations",{"$f":"B14","v":4181149.9145964053},{"$f":"C14","v":4310480.8000000007},null,{"$f":"E14","v":4732154.1399999997},4458287.43,4411324.8199999994,4732154.1399999997,4458287.43,4985677.1099999994,4848723.9825359276,4718728]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Maintenance",{"$f":"B15","v":2439000.7605113643},{"$f":"C15","v":2345781.9000000004},null,2660236.27,2589111.9500000002,2203115.31,2660236.27,2589111.9500000002,2678573.4900000002,2567274.6325059524,2474832]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Billing and Collecting",{"$f":"B19","v":5248882.3751557935},5283210.3000000007,null,{"$f":"E19","v":0},0,5295776.91,5620257.1300000008,5717281.1499999994,5966076.2100000009,6406031.597239824,6529107]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Community Relations",69600.40113032209,82819.02,null,161253.34999999998,132561.32999999999,99713.9,161253.34999999998,132561.32999999999,133275.75000000003,129200.00000000001,92200]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Administrative and General",4486361.3132427158,4851148.93,null,4854038.1800000006,4885960.72,5136588.790000001,5094536.9600000009,5123352.88,5395203.4399999995,5672161.6528466111,5919143]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Total",{"$f":"SUM(P30:P34)","v":16424994.764636602},{"$f":"SUM(Q30:Q34)","v":16873440.950000003},null,{"$f":"SUM(S30:S34)","v":12407681.940000001},12065921.43,17146519.73,18268437.850000001,18020594.739999998,19158806,19623391.865128316,19734010]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"%Change (year over year)",null,{"$f":"IF(ISERROR((Q35-P35)/P35), \"\", (Q35-P35)/P35)","v":2.7302668389819876E-2},null,{"$f":"IF(S11<=RebaseYear, 0, IF(ISERROR((S35-Q35)/Q35), \"\", (S35-Q35)/Q35))","v":0},{"$f":"IF(T11<=RebaseYear,0,IF(T11=RebaseYear+1,IF(ISERROR((T35-$Q$35)/$Q$35),\"\",(T35-$Q$35)/$Q$35),IF(ISERROR((T35-S35)/S35),\"\",(T35-S35)/S35)))","v":0},0,8.2674121071908468E-2,-1.3566738001082185E-2,6.3161692298286581E-2,2.4249207655650147E-2,5.6370547778876907E-3]
[]
["Note:"]
[]
["1     Historical actuals going back to the last cost of service application are required to be entered by the applicant."]
["2     Recoverable OM&A that is included on these tables should be identical to the recoverable OM&A that is shown for the corresponding periods on Appendix 2-JB."]

{"sheet":"Hidden_OM&A Summary","index":31,"n_rows":56,"n_cols":8,"rows_kept":56,"cut":false,"hidden":true,"merged":[]}
["Utility Name","EB Number","Test Year","Bridge Year","Last Rebasing Year","Heading","Year","Amount"]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},{"$f":"EBNUMBER","v":"EB-2020-0040"},{"$f":"TestYear","v":2021},{"$f":"BridgeYear","v":2020},{"$f":"RebaseYear","v":2015},"Operations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$B$12","v":"2015 Last Rebasing Year OEB Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!B$14","v":4181149.9145964053}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Maintenance",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$B$12","v":"2015 Last Rebasing Year OEB Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!B$15","v":2439000.7605113643}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Billing and Collecting",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$B$12","v":"2015 Last Rebasing Year OEB Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!B$19","v":5248882.3751557935}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Community Relations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$B$12","v":"2015 Last Rebasing Year OEB Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!B$20","v":69600.40113032209}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Administrative and General",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$B$12","v":"2015 Last Rebasing Year OEB Approved"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!B$21","v":4486361.3132427158}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Operations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$C$12","v":"2015 Last Rebasing Year Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!C$14","v":4310480.8000000007}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Maintenance",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$C$12","v":"2015 Last Rebasing Year Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!C$15","v":2345781.9000000004}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Billing and Collecting",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$C$12","v":"2015 Last Rebasing Year Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!C$19","v":5283210.3000000007}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Community Relations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$C$12","v":"2015 Last Rebasing Year Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!C$20","v":82819.02}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Administrative and General",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$C$12","v":"2015 Last Rebasing Year Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!C$21","v":4851148.93}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Operations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$D$12","v":"2013 Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!D$14","v":4411324.8199999994}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Maintenance",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$D$12","v":"2013 Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!D$15","v":2203115.31}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Billing and Collecting",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$D$12","v":"2013 Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!D$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Community Relations",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$D$12","v":"2013 Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!D$20","v":99713.9}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Administrative and General",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$D$12","v":"2013 Actuals"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!D$21","v":4826272.9700000007}]
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[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Maintenance",{"$f":"'App.2-JA_OM&A_Summary_Analys'!$L$12","v":"2021 Test Year"},{"$f":"'App.2-JA_OM&A_Summary_Analys'!L15","v":2474832}]
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{"sheet":"App.2-JB_OM&A_Cost _Drivers","index":32,"n_rows":55,"n_cols":11,"rows_kept":55,"cut":false,"hidden":false,"merged":[[9,0,9,9],[10,0,10,9],[52,1,52,10],[53,1,53,10],[54,1,58,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2020-08-31"]
[]
[]
["Appendix 2-JB"]
[{"$f":"\"Recoverable OM&A Cost Driver Table\" & CHAR(185)&CHAR(183)&CHAR(179)","v":"Recoverable OM&A Cost Driver Table¹·³"}]
[]
["OM&A",{"$f":"\"Last Rebasing Year (\"&RebaseYear&\" Actuals)\"","v":"Last Rebasing Year (2015 Actuals)"},{"$f":"BridgeYear -7 & \" Actuals\"","v":"2013 Actuals"},{"$f":"BridgeYear -6 & \" Actuals\"","v":"2014 Actuals"},{"$f":"BridgeYear -5 & \" Actuals\"","v":"2015 Actuals"},{"$f":"BridgeYear -4 & \" Actuals\"","v":"2016 Actuals"},{"$f":"BridgeYear -3 & \" Actuals\"","v":"2017 Actuals"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2018 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2019 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2020 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2021 Test Year"}]
["Reporting Basis","MIFRS",null,null,null,"MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
["Opening Balance²",{"$f":"'App.2-JA_OM&A_Summary_Analys'!B25","v":16424994.764636602},{"$f":"IF(BridgeYear-7<=RebaseYear,0,B49)","v":0},{"$f":"IF(BridgeYear-6<=RebaseYear,0,IF((BridgeYear-6)=(RebaseYear+1),$B$49,C49))","v":0},{"$f":"IF(BridgeYear-5<=RebaseYear,0,IF((BridgeYear-5)=(RebaseYear+1),$B$49,D49))","v":0},{"$f":"IF(BridgeYear-4<=RebaseYear,0,IF((BridgeYear-4)=(RebaseYear+1),$B$49,E49))","v":16873440.764636602},{"$f":"IF(BridgeYear-3<=RebaseYear,0,IF((BridgeYear-3)=(RebaseYear+1),$B$49,F49))","v":17146519.919240303},{"$f":"IF(BridgeYear-2<=RebaseYear,0,IF((BridgeYear-2)=(RebaseYear+1),$B$49,G49))","v":18268437.527555481},{"$f":"IF(BridgeYear-1<=RebaseYear,0,IF((BridgeYear-1)=(RebaseYear+1),$B$49,H49))","v":18020594.017419696},{"$f":"I49","v":19158806.213041157},{"$f":"J49","v":19623391.989817161}]
["Staffing Level Changes",-128952,{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},232206,190729,-58091,72009,93753,115604]
["Wage and Benefit Increases",0,{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},{"$f":"#REF!","v":{"$error":"#REF!"}},206720.72669392207,218426.33328644891,310247.97336508497,495247.97336508497,269711.15717638336,214777.56030553346]
["Other Post Employment Retiree Benefits",0,null,null,null,30925.427909779453,335174.275028729,-298765.48350086942,150832.22225637588,-153424.38040037663,17208.106042011586]
["O&M labour",0,null,null,null,-91220,156264,-50844,136649,-110010,-100000]
["HR programs & Strategic Planning",149962,null,null,null,-57695,33000,32385,-47460,100000,-50000]
["Legal fees",58337,null,null,null,-125747,-47757,16698,0,26746,0]
["Letter of Credit Fee-IESO",0,null,null,null,0,0,0,0,0,58063]
["Telephone expenses",0,null,null,null,0,0,12000,0,0,0]
["Property insurance",0,null,null,null,45930,0,-10373,-21269,6543,17721]
["Cost Assessment Variance (Regulatory)",0,null,null,null,0,0,0,0,0,86800]
["Cost of Service Preparation Costs",0,null,null,null,0,0,0,0,0,63040]
["Building Maintenance",70125,null,null,null,-33878,-24972,36529,0,0,0]
["Property taxes",-23210,null,null,null,46294,-69817,0,-8670,2286,32087]
["Customer Service expenses",-54708,null,null,null,30240,26945,-87402,-15014,22516,0]
["Retailer Expenses reallocated",0,null,null,null,0,0,0,0,0,-210000]
["RCVA Deferral and Variance",0,null,null,null,0,0,0,0,0,62100]
["Meter Reading",39226,null,null,null,17599,-5944,16551,84691,-30471,356976]
["MIST meter reading Variance Account",0,null,null,null,0,0,0,0,0,-43760]
["Postage",65184,null,null,null,0,17655,-42595,41762,43544,0]
["IT maintenance expenses",17740,null,null,null,41859,98445,53436,-16102,0,0]
["Collection expenses ",17791,null,null,null,-12325,-20238,28864,9385,0,0]
["Bad Debts",20115,null,null,null,-66763,44817,45360,35254,6893,6325]
["Operations training",87666,null,null,null,-47914,45790,0,0,31900,0]
["Locates",61568,null,null,null,46728,11540,-24343,18705,0,0]
["Engineering GIS maintenance fees",0,null,null,null,0,11585,35987,36811,8921,0]
["Transformer Station",0,null,null,null,0,0,0,0,100000,45000]
["Other",67602,null,null,null,10119,100275,-263488,165381,45678,88676]
["Settlement proposal",null,null,null,null,null,null,null,null,null,-650000]
[]
[]
[]
[]
[]
[{"$f":"\"Closing Balance\"&CHAR(178)","v":"Closing Balance²"},{"$f":"SUM(B15:B48)","v":16873440.764636602},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},17146519.919240303,18268437.527555481,18020594.017419696,19158806.213041157,19623391.989817161,19734009.656164706]
[null,{"$f":"'App.2-JA_OM&A_Summary_Analys'!C25","v":16873440.950000003},{"$f":"'App.2-JA_OM&A_Summary_Analys'!D25","v":11540427},{"$f":"'App.2-JA_OM&A_Summary_Analys'!E25","v":12407681.940000001},{"$f":"'App.2-JA_OM&A_Summary_Analys'!F25","v":12065921.43},{"$f":"'App.2-JA_OM&A_Summary_Analys'!G25","v":17146519.73},{"$f":"'App.2-JA_OM&A_Summary_Analys'!H25","v":18268437.850000001},{"$f":"'App.2-JA_OM&A_Summary_Analys'!I25","v":18020594.739999998},{"$f":"'App.2-JA_OM&A_Summary_Analys'!J25","v":19158806},{"$f":"'App.2-JA_OM&A_Summary_Analys'!K25","v":19623391.865128316},{"$f":"'App.2-JA_OM&A_Summary_Analys'!L25","v":19734010}]
["Notes:",{"$f":"B50-B49","v":0.18536340072751045},{"$error":"#REF!"},{"$error":"#REF!"},{"$error":"#REF!"},-0.18924030289053917,0.32244452089071274,0.72258030250668526,{"$f":"I50-I49","v":-0.21304115653038025},{"$f":"J50-J49","v":-0.12468884512782097},0.34383529424667358]
[]
[1,"For each year, a detailed explanation for each cost driver and associated amount is requied in Exhibit 4."]
[2,"Opening Balance for \"Last Rebasing Year\" (cell B15) should be equal to the OEB-Approved amount. For purposes of assessing incremental cost drivers, the closing balance for each year becomes the opening balance for the next year."]
[3,"If it has been more than four years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than four years ago, a minimum of three years of actual information is required."]

{"sheet":"App.2-JC_OMA Programs","index":33,"n_rows":55,"n_cols":18,"rows_kept":55,"cut":false,"hidden":false,"merged":[[8,0,8,11],[9,0,9,11],[11,0,11,11],[53,0,53,12],[54,0,54,12]]}
[null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Date:","2020-08-31"]
[]
["Appendix 2-JC"]
["OM&A Programs Table"]
[]
[]
["Programs",{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" OEB-Approved)\"","v":"Last Rebasing Year (2015 OEB-Approved)"},{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Actuals)\"","v":"Last Rebasing Year (2015 Actuals)"},{"$f":"BridgeYear-7&\" Actuals\"","v":"2013 Actuals"},{"$f":"BridgeYear-6&\" Actuals\"","v":"2014 Actuals"},{"$f":"BridgeYear-5&\" Actuals\"","v":"2015 Actuals"},{"$f":"BridgeYear-4&\" Actuals\"","v":"2016 Actuals"},{"$f":"BridgeYear-3&\" Actuals\"","v":"2017 Actuals"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2018 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2019 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2020 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2021 Test Year"},{"$f":"\"Variance \n(Test Year vs. \" & J13 &\")\"","v":"Variance \n(Test Year vs. 2019 Actuals)"},{"$f":"\"Variance \n(Test Year vs. \" & B13","v":"Variance \n(Test Year vs. Last Rebasing Year (2015 OEB-Approved)"},"1-Staff-8 March-Sept 2020 Actuals","1-Staff-8 March-Sept 2020 Budget","4-SEC-26 YTD 9/30/2020","4-SEC-26YTD 09/30/2019"]
["Reporting Basis","MIFRS","MIFRS",null,null,null,"MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
["Distribution Operations Supervision",1331114,1434462.63,103348.62999999989,1444285.23,9822.6000000000931,1444285.23,1568638.5,1330318.56,1420441.5899999999,1303196.0126009951,1165898.187271235,{"$f":"L15-J15","v":-254543.40272876481},{"$f":"L15-B15","v":-165215.81272876495},764485,746536,987239,956051]
["Engineering and Control Room",1497909,1440479.8199999998,null,null,null,1407121.99,1572423.8700000003,1381088.27,1646427.8499999999,1687943.8755423778,1644058.9333883335,{"$f":"L16-J16","v":-2368.9166116663255},{"$f":"L16-B16","v":146149.93338833353},1009697,990253,1274912,1271490]
["Pole and Padmount Inspections",200960,188630.94,null,null,null,185056.4,145088.4,86874.39,176747.75,202147.8,206487.53599999999,29739.785999999993,5527.5359999999928,127436,115230,161936,179655]
["Metering",444804,469453.20000000007,null,null,null,376593.39999999997,441482.93999999994,485164.68,397351.33999999997,478659.35745481972,392808.88315748505,-4542.4568425149191,-51995.116842514952,288767,276777,377800,280121]
["Distribution and Transformer Stations",306101,285235.38,null,null,null,373833.95,213321.35,309303.39,383354.44,456095.29090293968,532497.3115858573,149142.8715858573,226396.3115858573,228198,218117,273072,262383]
["Overhead Operations and Maintenance",1321153,1334321.02,null,null,null,1217502.4799999997,1378544.0199999998,1567209.4499999997,1704365.7700000003,1547051.5050775514,1529728.5017819656,-174637.26821803465,208575.50178196561,923241,910334,{"$f":"1275224","v":1275224},{"$f":"1234170+24794","v":1258964}]
["Storm Operations",0,0,null,null,null,0,58581.299999999996,54615.469999999972,0.39999999999417923,0,0,-0.39999999999417923,0,29541,0,29541,0]
["Underground Operations and Maintenance",586456,597591.44999999995,null,null,null,704156.20999999985,704830.0199999999,678042.58000000019,718605.95,670489.33706962271,676342.67367819545,-42263.2763218045,89886.673678195453,718964,397210,829707,555859]
["UG Locates",265145,326712.87,null,null,null,373440.45,386096.12,360758.91,379342.57,379691,382484.82,3142.25,117339.82,327258,227386,391462,283375]
["Tree Trimming",264234,291160.90999999997,null,null,null,348649.19,415522.37999999995,318770.63,371116.34999999992,371437.2665857384,376361.62883075816,{"$f":"L24-J24","v":5245.2788307582377},{"$f":"L24-B24","v":112127.62883075816},250431,221463,313088,296725]
["Fleet and Supply Chain Management",303147,164154.82000000007,null,null,null,64104.729999999981,407006.25,319239.30999999982,334764.99000000022,205980.36042893166,175904.59959305078,-158860.39040694945,-127242.40040694922,-222451,137824,-146877,157348]
["Customer Service and Billing",2872809,2592420.64,null,null,null,2634051.1999999997,2827424.36,2829809.8599999994,2898839.54,3163795.3043219741,3199370.4877393218,300530.94773932174,326561.48773932178,1699383,1907273,2215303,2191933]
["Retailer Expenses",210000,213198.69,null,null,null,211441.35,209788.95,208017.21,206580.21,204217.49,0,-206580.21,-210000,188337,122627,212992,233118]
["RCVA Deferral and Variance",-62100,-67497.350000000006,null,null,null,-83479.600000000006,-88805,-92093,-80162.52,-75900,0,80162.52,62100,-32266,-44275,-43281,-63534]
["Meter Reading",434610,496222.07,null,null,null,491608.77999999997,485582.78,502043.13,586734.21,597263.06724999996,869478.54042680492,282744.33042680495,434868.54042680492,349439,287912,444508,440196]
["Postage",503715,568898.77,null,null,null,570769,588424.06000000006,545829.18999999994,587590.80999999994,623935,600763.69999999995,13172.890000000014,97048.699999999953,316188,323829,419746,443071]
["Collections",431174,554044.61999999988,null,null,null,558151.99000000011,512413.63,502451.8,441420.21,507172.55764393543,495424.22385623178,54004.013856231759,64250.22385623178,254293,309192,329503,318623]
["Bad Debts",265000,285114.67,null,null,null,218351.84,263168.46000000002,308528.48,343782.55000000005,350675.20100000006,357000,13217.449999999953,92000,204561,166630,263006,210000]
["Information Technology",667520,686170.3,null,null,null,960475.40020000003,977949.4628000001,1076121.6099999999,1175449.8900000001,1280872.9099999999,1303224.5634999999,127774.6734999998,635704.56349999993,835495,914160,1049919,1013740]
["Communications, Community and Customer Relations",346400,413946.07,null,null,null,438691.24,510325.64999999997,573789.62000000011,638153.66,646722.87640281697,575030.68019569002,{"$f":"L34-J34","v":-63122.979804310016},{"$f":"L34-B34","v":228630.68019569002},328006,381158,455192,510811]
["Administration, HR and Finance",2378393,2532832.8600000003,null,null,null,2664230.31,2854598.17,2719080.87,2958949.73,3165499.8924185042,3180753.900529027,221804.170529027,802360.90052902699,1587569,1742369,2042289,2117447]
["Legal, consulting and Audit",200000,238332.33,null,null,null,148045.12,93783.58,101535.47,96254.419999999984,124530,105600.6,9346.1800000000221,-94399.4,72298,72059,88746,80152]
["Telephone, Bank Service Charges & Office Supplies",219218,204310.44,null,null,null,190937.37,201712.19,221037.03,244400.29,246227.12,304086.08240000001,59685.792400000006,84868.082400000014,135514,139899,178178,173192]
["Property Insurance",288605,282015.69,null,null,null,327945.43,335956.55,325583.83,304314.97000000009,310858.10960000003,328578.85288800002,24263.882887999935,39973.852888000023,186044,179292,241464,228236]
["Administration Building expenses",563580,725448.89,null,null,null,678086.39,650790.61,766513.45000000007,710523.3,659793.24082810758,668132.00514604372,-42391.294853956322,104552.00514604372,372066,352341,481113,436186]
["Regulatory",260650,273707.13,null,null,null,255352.66999999998,239875.08000000002,230161.40999999997,210697.33999999997,212063.07999999996,355490.2,144792.86000000004,94840.200000000012,150785,121954,200087,196037]
["Property taxes",287232,264021.59000000003,null,null,null,310315.82,240498.78,237392.16,228722.38999999998,231008.21000000002,263095.3738,34372.983800000016,-24136.626199999999,131114,134755,219435,223498]
["Donations",0,40950,null,null,null,39635.679999999993,36250,36240.5,36870,34800,0,{"$f":"L42-J42","v":-36870},{"$f":"L42-B42","v":0},28100,14314,29721,27604]
["LEAP funding",37166,37100,null,null,null,37166,37166,37166,37166,37166,45408,8242,8242,27666,27666,37166,37166]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,0,0]
["Miscellaneous",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"L49-B49","v":0}]
["Total",{"$f":"SUM(B15:B49)","v":16424995},16873440.450000003,103348.62999999989,1444285.23,9822.6000000000931,17146520.020199995,18268438.4628,18020594.260000005,19158806.000000004,19623391.865128316,19734010.285767999,575204.28576799983,3309015.2857680009,11280159,11394285,14632191,14319447]
["From JA",{"$f":"'App.2-JA_OM&A_Summary_Analys'!B25","v":16424994.764636602},{"$f":"'App.2-JA_OM&A_Summary_Analys'!C25","v":16873440.950000003},{"$f":"'App.2-JA_OM&A_Summary_Analys'!D25","v":11540427},{"$f":"'App.2-JA_OM&A_Summary_Analys'!E25","v":12407681.940000001},{"$f":"'App.2-JA_OM&A_Summary_Analys'!F25","v":12065921.43},{"$f":"'App.2-JA_OM&A_Summary_Analys'!G25","v":17146519.73},{"$f":"'App.2-JA_OM&A_Summary_Analys'!H25","v":18268437.850000001},{"$f":"'App.2-JA_OM&A_Summary_Analys'!I25","v":18020594.739999998},{"$f":"'App.2-JA_OM&A_Summary_Analys'!J25","v":19158806},{"$f":"'App.2-JA_OM&A_Summary_Analys'!K25","v":19623391.865128316},{"$f":"'App.2-JA_OM&A_Summary_Analys'!L25","v":19734010}]
[null,{"$f":"B51-B50","v":-0.23536339774727821},{"$f":"C51-C50","v":0.5},11437078.370000001,10963396.710000001,12056098.83,-0.29019999504089355,-0.6127999983727932,0.47999999299645424,0,0,-0.28576799854636192]
["Notes:"]
["1   Please provide a breakdown of the major components of each OM&A Program undertaken in each year.  Please ensure that all Programs below the materiality threshold are included in the miscellaneous line.  Add more Programs as required."]
["2   The applicant should group projects appropriately and avoid presentations that result in classification of significant components of the OM&A budget in the miscellaneous category"]

{"sheet":"App.2-K_Employee Costs","index":34,"n_rows":31,"n_cols":26,"rows_kept":31,"cut":false,"hidden":false,"merged":[[3,0,3,23],[31,0,31,25],[24,0,24,25],[8,0,8,25],[9,0,9,25],[12,0,12,25],[16,0,16,25],[20,0,20,25],[29,0,29,25],[30,0,30,25]]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",4]
["TO BE UPDATED AT THE DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",4]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2020-08-31"]
[]
["Appendix 2-K"]
["Employee Costs"]
[]
[null,"Last Rebasing Year (2010 OEB Approved)","Last Rebasing Year (2010 Actuals)",{"$f":"\"Last Rebasing Year (\" & TestYear -8 & \" OEB Approved)\"","v":"Last Rebasing Year (2013 OEB Approved)"},{"$f":"\"Last Rebasing Year (\" & TestYear -8 & \" Actuals)\"","v":"Last Rebasing Year (2013 Actuals)"},{"$f":"TestYear -8 & \" Actuals\"","v":"2013 Actuals"},{"$f":"\"Last Rebasing Year (\" & TestYear -7 & \" OEB Approved)\"","v":"Last Rebasing Year (2014 OEB Approved)"},{"$f":"\"Last Rebasing Year (\" & TestYear -7 & \" Actuals)\"","v":"Last Rebasing Year (2014 Actuals)"},{"$f":"TestYear -7 & \" Actuals\"","v":"2014 Actuals"},{"$f":"\"Last Rebasing Year (\" & TestYear -6 & \" OEB Approved)\"","v":"Last Rebasing Year (2015 OEB Approved)"},{"$f":"\"Last Rebasing Year (\" & TestYear -6 & \" Actuals)\"","v":"Last Rebasing Year (2015 Actuals)"},{"$f":"TestYear -6 & \" Actuals\"","v":"2015 Actuals"},{"$f":"\"Last Rebasing Year (\" & TestYear -5 & \" OEB Approved)\"","v":"Last Rebasing Year (2016 OEB Approved)"},{"$f":"\"Last Rebasing Year (\" & TestYear -5 & \" Actuals)\"","v":"Last Rebasing Year (2016 Actuals)"},{"$f":"TestYear -5 & \" Actuals\"","v":"2016 Actuals"},{"$f":"\"Last Rebasing Year (\" & TestYear -4 & \" OEB Approved)\"","v":"Last Rebasing Year (2017 OEB Approved)"},{"$f":"\"Last Rebasing Year (\" & TestYear -4 & \" Actuals)\"","v":"Last Rebasing Year (2017 Actuals)"},{"$f":"TestYear -4 & \" Actuals\"","v":"2017 Actuals"},{"$f":"\"Last Rebasing Year (\" & TestYear -3 & \" OEB Approved)\"","v":"Last Rebasing Year (2018 OEB Approved)"},{"$f":"\"Last Rebasing Year (\" & TestYear -3 & \" Actuals)\"","v":"Last Rebasing Year (2018 Actuals)"},{"$f":"TestYear -3 & \" Actuals\"","v":"2018 Actuals"},{"$f":"\"Last Rebasing Year (\" & TestYear -2 & \" OEB Approved)\"","v":"Last Rebasing Year (2019 OEB Approved)"},{"$f":"\"Last Rebasing Year (\" & TestYear -2 & \" Actuals)\"","v":"Last Rebasing Year (2019 Actuals)"},{"$f":"TestYear -2 & \" Actuals\"","v":"2019 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2020 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2021 Test Year"}]
["Number of Employees (FTEs including Part-Time)1"]
["Management (including executive)",null,null,null,null,null,null,null,null,34,37.590000000000003,36.75,40.510000000000005,39.35,36.75,39.58,41,40.510000000000005,0,0,39.35,0,0,39.17,39.58,40]
["Non-Management (union and non-union)",null,null,null,null,null,null,null,null,91.82,87.65,84.59,83.42,83.17,84.59,86,87,83.42,0,0,83.17,0,0,82.49,86,87]
["Total",{"$f":"SUM(B14:B15)","v":0},0,0,0,0,0,0,0,125.82,125.24000000000001,121.34,123.93,122.52000000000001,121.34,125.58,128,123.93,0,0,122.52000000000001,0,0,121.66,125.58,127]
["Total Salary and Wages including ovetime and incentive pay"]
["Management (including executive)",null,null,null,null,null,null,null,null,3669803.3284165007,3878094.77,4301082.58,4471704.8999999994,4591006.7500000009,4301082.58,4930332.9944184273,5169684.4552202113,4471704.8999999994,0,0,4591006.7500000009,0,0,5073629.8533333354,4930332.9944184273,5085734.4552202104]
["Non-Management (union and non-union)",null,null,null,null,null,null,null,null,7337571.2833299013,7013699.0700000031,7415270.8799999999,7162649.9500000002,7412214.8799999971,7415270.8799999999,7898622.3334486997,8033181.2242858997,7162649.9500000002,0,0,7412214.8799999971,0,0,7379675.830000001,7898622.3334486997,7949231.2242858997]
["Total",{"$f":"SUM(B18:B19)","v":0},0,0,0,0,0,0,0,11007374.611746402,10891793.840000004,11716353.460000001,11634354.85,12003221.629999999,11716353.460000001,12828955.327867128,13202865.679506112,11634354.85,0,0,12003221.629999999,0,0,12453305.683333337,12828955.327867128,13034965.67950611]
["Total Benefits (Current + Accrued)"]
["Management (including executive)",null,null,null,null,null,null,null,null,927908.29798635002,961632.65682605351,1091170.5991726699,1316004.386743133,1238981.9714294341,1091170.5991726699,1395439.2302176505,1541708.3279465209,1316004.386743133,0,0,1238981.9714294341,0,0,1406008.0341127333,1395439.2302176505,1510658.3279465199]
["Non-Management (union and non-union)",null,null,null,null,null,null,null,null,2171773.8634332996,2034929.3279853468,2260579.6021628301,2586643.3357802965,2432308.2809290662,2260579.6021628301,2446458.9695624192,2533044.8211457306,2586643.3357802965,0,0,2432308.2809290662,0,0,2457550.7670499999,2446458.9695624192,2501994.8211457301]
["Total",{"$f":"SUM(B22:B23)","v":0},{"$f":"SUM(C22:C23)","v":0},0,0,0,0,0,0,3099682.1614196496,2996561.9848114001,3351750.2013355,3902647.7225234294,3671290.2523585004,3351750.2013355,3841898.1997800698,4074753.1490922514,3902647.7225234294,0,0,3671290.2523585004,0,0,3863558.8011627332,3841898.1997800698,4012653.14909225]
["Total Compensation (Salary, Wages, & Benefits)"]
["Management (including executive)",{"$f":"B18+B22","v":0},0,0,0,0,0,0,0,4597711.6264028512,4839727.4268260533,5392253.1791726705,5787709.2867431324,5829988.7214294355,5392253.1791726705,6325772.2246360779,6711392.7831667326,5787709.2867431324,0,0,5829988.7214294355,0,0,6479637.8874460682,6325772.2246360779,6596392.7831667308]
["Non-Management (union and non-union)",0,0,0,0,0,0,0,0,9509345.1467632018,9048628.3979853503,9675850.4821628295,9749293.2857802957,9844523.1609290633,9675850.4821628295,10345081.303011119,10566226.045431631,9749293.2857802957,0,0,9844523.1609290633,0,0,9837226.59705,10345081.303011119,10451226.045431629]
["Total",0,0,0,0,0,0,0,0,14107056.773166053,13888355.824811403,15068103.661335502,15537002.57252343,15674511.882358499,15068103.661335502,16670853.527647197,17277618.828598365,15537002.57252343,0,0,15674511.882358499,0,0,16316864.48449607,16670853.527647197,17047618.828598361]
[]
["Note:"]
["1 If an applicant wishes to use headcount, it must also file the same schedule on an FTE basis."]

{"sheet":"Hidden_Employee Costs","index":35,"n_rows":201,"n_cols":9,"rows_kept":201,"cut":false,"hidden":true,"merged":[]}
["Utility Name","EB Number","Test Year","Bridge Year","Last Rebasing Year","Employee Cost Info","Heading","Year","Amount"]
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[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Non-Management (union and non-union)","Number of Employees (FTEs including Part-Time)",{"$f":"'App.2-K_Employee Costs'!B$12","v":"Last Rebasing Year (2010 OEB Approved)"},{"$f":"'App.2-K_Employee Costs'!B$15","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Management (including executive)","Total Salary and Wages including ovetime and incentive pay",{"$f":"'App.2-K_Employee Costs'!B$12","v":"Last Rebasing Year (2010 OEB Approved)"},{"$f":"'App.2-K_Employee Costs'!B$18","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Non-Management (union and non-union)","Total Salary and Wages including ovetime and incentive pay",{"$f":"'App.2-K_Employee Costs'!B$12","v":"Last Rebasing Year (2010 OEB Approved)"},{"$f":"'App.2-K_Employee Costs'!B$19","v":0}]
[{"$f":"'LDC Info'!$E$14","v":"Niagara Peninsula Energy Inc."},"EB-2020-0040",2021,2020,2015,"Management (including executive)","Total Benefits (Current + Accrued)",{"$f":"'App.2-K_Employee Costs'!B$12","v":"Last Rebasing Year (2010 OEB Approved)"},{"$f":"'App.2-K_Employee Costs'!B$22","v":0}]
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{"sheet":"App.2-L_OM&A_per_Cust_FTE","index":36,"n_rows":38,"n_cols":14,"rows_kept":38,"cut":false,"hidden":false,"merged":[[37,2,37,13],[34,2,34,13],[35,2,35,13],[36,2,36,13],[32,2,33,13],[22,1,22,2],[25,1,25,2],[26,1,26,2],[16,1,16,2],[17,1,17,2],[18,1,18,2],[19,1,19,2],[20,1,20,2],[21,1,21,2],[13,1,13,2],[14,1,14,2],[15,1,15,2],[8,1,8,13],[9,1,9,13]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:",2]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:","2020-08-31"]
[]
[null,"Appendix 2-L"]
[null,"Recoverable OM&A Cost per Customer and per FTE 1"]
[]
[]
[null,null,null,{"$f":"\"Last Rebasing Year \"&RebaseYear&\" - OEB Approved\"","v":"Last Rebasing Year 2015 - OEB Approved"},{"$f":"\"Last Rebasing Year \"&RebaseYear&\" -  Actual\"","v":"Last Rebasing Year 2015 -  Actual"},{"$f":"BridgeYear -7 & \" Actuals\"","v":"2013 Actuals"},{"$f":"BridgeYear -6 & \" Actuals\"","v":"2014 Actuals"},{"$f":"BridgeYear -5 & \" Actuals\"","v":"2015 Actuals"},{"$f":"BridgeYear -4 & \" Actuals\"","v":"2016 Actuals"},{"$f":"BridgeYear -3 & \" Actuals\"","v":"2017 Actuals"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2018 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2019 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2020 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2021 Test Year"}]
[null,"Reporting Basis",null,"MIFRS","MIFRS",null,null,null,"MIFRS","MIFRS","MIFRS","MIFRS","MIFRS","MIFRS"]
[null,"OM&A Costs"]
[null,"     O&M",null,{"$f":"'App.2-JA_OM&A_Summary_Analys'!B16","v":6620150.6751077697},{"$f":"'App.2-JA_OM&A_Summary_Analys'!C16","v":6656262.7000000011},null,null,null,{"$f":"'App.2-JA_OM&A_Summary_Analys'!G16","v":6614440.129999999},{"$f":"'App.2-JA_OM&A_Summary_Analys'!H16","v":7392390.4100000001},{"$f":"'App.2-JA_OM&A_Summary_Analys'!I16","v":7047399.3799999999},{"$f":"'App.2-JA_OM&A_Summary_Analys'!J16","v":7664250.5999999996},{"$f":"'App.2-JA_OM&A_Summary_Analys'!K16","v":7415998.6150418799},{"$f":"'App.2-JA_OM&A_Summary_Analys'!L16","v":7193560}]
[null,"     Admin Expenses",null,{"$f":"'App.2-JA_OM&A_Summary_Analys'!B22","v":9804844.0895288326},{"$f":"'App.2-JA_OM&A_Summary_Analys'!C22","v":10217178.25},null,null,null,{"$f":"'App.2-JA_OM&A_Summary_Analys'!G22","v":10532079.600000001},{"$f":"'App.2-JA_OM&A_Summary_Analys'!H22","v":10876047.440000001},{"$f":"'App.2-JA_OM&A_Summary_Analys'!I22","v":10973195.359999999},{"$f":"'App.2-JA_OM&A_Summary_Analys'!J22","v":11494555.4},{"$f":"'App.2-JA_OM&A_Summary_Analys'!K22","v":12207393.250086434},{"$f":"'App.2-JA_OM&A_Summary_Analys'!L22","v":12540450}]
[null,"Total Recoverable OM&A from Appendix 2-JB 5",null,{"$f":"SUM(D16:D17)","v":16424994.764636602},{"$f":"SUM(E16:E17)","v":16873440.950000003},0,0,0,17146519.73,18268437.850000001,18020594.739999998,19158806,19623391.865128316,19734010]
[null,"Number of Customers 2,4",null,{"$f":"'App.2-IB_Load_Forecast_Analysis'!I63+'App.2-IB_Load_Forecast_Analysis'!I106+'App.2-IB_Load_Forecast_Analysis'!I149","v":52314},{"$f":"'App.2-IB_Load_Forecast_Analysis'!G63+'App.2-IB_Load_Forecast_Analysis'!G106+'App.2-IB_Load_Forecast_Analysis'!G149","v":52770},{"$f":"'App.2-IB_Load_Forecast_Analysis'!I63","v":47067},{"$f":"'App.2-IB_Load_Forecast_Analysis'!J63","v":0},{"$f":"'App.2-IB_Load_Forecast_Analysis'!K63","v":"Actual"},{"$f":"'App.2-IB_Load_Forecast_Analysis'!G64+'App.2-IB_Load_Forecast_Analysis'!G107+'App.2-IB_Load_Forecast_Analysis'!G150","v":53617},{"$f":"'App.2-IB_Load_Forecast_Analysis'!G65+'App.2-IB_Load_Forecast_Analysis'!G108+'App.2-IB_Load_Forecast_Analysis'!G151","v":54919},{"$f":"'App.2-IB_Load_Forecast_Analysis'!G66+'App.2-IB_Load_Forecast_Analysis'!G109+'App.2-IB_Load_Forecast_Analysis'!G152","v":55593},{"$f":"'App.2-IB_Load_Forecast_Analysis'!G67+'App.2-IB_Load_Forecast_Analysis'!G110+'App.2-IB_Load_Forecast_Analysis'!G153","v":56067},{"$f":"'App.2-IB_Load_Forecast_Analysis'!G68+'App.2-IB_Load_Forecast_Analysis'!G111+'App.2-IB_Load_Forecast_Analysis'!G154","v":56673.027723373358},{"$f":"'App.2-IB_Load_Forecast_Analysis'!G69+'App.2-IB_Load_Forecast_Analysis'!G112+'App.2-IB_Load_Forecast_Analysis'!G155","v":57284.013499560206}]
[null,"Number of FTEs 3,4",null,125.82,125.24000000000001,null,null,null,121.34,123.93,122.52000000000001,121.66,125.58,{"$f":"'App.2-K_Employee Costs'!Z16","v":127}]
[null,"Customers/FTEs",null,{"$f":"IF(D20=0,\"\",D19/D20)","v":415.78445398187887},{"$f":"IF(E20=0,\"\",E19/E20)","v":421.35100606834874},"","","",441.87407285313992,443.14532397321068,453.74632713026443,460.84990958408679,451.29023509614075,451.05522440598588]
[null,"OM&A cost per customer"]
[null,"     O&M per customer",null,{"$f":"IF(D19=0,\"\",D16/D19)","v":126.54644407056944},{"$f":"IF(E19=0,\"\",E16/E19)","v":126.13725033162784},0,"",{"$error":"#VALUE!"},123.36460693436781,134.60533531200497,126.76774737826705,{"$f":"IF(L19=0,\"\",L16/L19)","v":136.69806838247098},130.85587470710232,125.5770949089527]
[null,"     Admin per customer",null,{"$f":"IF(D19=0,\"\",D17/D19)","v":187.42294776787921},{"$f":"IF(E19=0,\"\",E17/E19)","v":193.61717358347545},0,"",{"$error":"#VALUE!"},196.43172128242909,198.03797301480364,197.3844793409242,{"$f":"IF(L19=0,\"\",L17/L19)","v":205.01463249326699},215.40040722143743,218.91709805033614]
[null,"     Total OM&A per customer",null,{"$f":"IF(D19=0,\"\",D18/D19)","v":313.96939183844864},{"$f":"IF(E19=0,\"\",E18/E19)","v":319.75442391510336},0,"",{"$error":"#VALUE!"},319.79632821679689,332.64330832680861,324.15222671919122,{"$f":"IF(L19=0,\"\",L18/L19)","v":341.71270087573794},346.25628192853975,344.49419295928885]
[null,"OM&A cost per FTE"]
[null,"     O&M per FTE",null,{"$f":"IF(D20=0,\"\",D16/D20)","v":52616.044151230089},{"$f":"IF(E20=0,\"\",E16/E20)","v":53148.057329926545},"","","",54511.621312015814,59649.724925361086,57520.399771465876,62997.292454381059,59053.978460279344,{"$f":"IF(N20=0,\"\",N16/N20)","v":56642.20472440945}]
[null,"     Admin per FTE",null,{"$f":"IF(D20=0,\"\",D17/D20)","v":77927.548001341856},{"$f":"IF(E20=0,\"\",E17/E20)","v":81580.790881507506},"","","",86798.08472061975,87759.60171064311,89562.482533463917,94480.974847936872,97208.100414766959,{"$f":"IF(N20=0,\"\",N17/N20)","v":98743.700787401569}]
[null,"     Total OM&A per FTE",null,{"$f":"IF(D20=0,\"\",D18/D20)","v":130543.59215257195},{"$f":"IF(E20=0,\"\",E18/E20)","v":134728.84821143406},"","","",141309.70603263556,147409.3266360042,147082.88230492978,157478.26730231795,156262.07887504631,{"$f":"IF(N20=0,\"\",N18/N20)","v":155385.90551181103}]
[]
[null,"Notes:"]
[]
[null,1,"If it has been more than four years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application. If the applicant last filed a cost of service application less than four years ago, a minimum of three years of actual information is required."]
[]
[null,2,"The method of calculating the number of customers must be identified. Should correspond with data provided in Appendix 2-IB."]
[null,3,"The method of calculating the number of FTEs must be identified. See also Appendix 2-K."]
[null,4,"The number of customers and the number of FTEs should correspond to mid-year or average of January 1 and December 31 figures."]
[null,5,"For the test year, the applicant should take into account the system O&M (line 22 of Appendix 2-AB) in developing its forecasted OM&A."]

{"sheet":"App.2-L_OM&A_per_Cust_FTEE_exp","index":37,"n_rows":38,"n_cols":12,"rows_kept":38,"cut":false,"hidden":true,"merged":[[8,0,8,11],[9,0,9,11],[34,1,34,6],[35,1,35,6],[21,0,21,1],[22,0,22,1],[25,0,25,1],[14,0,14,1],[13,0,13,1],[11,7,11,11],[15,0,15,1],[16,0,16,1],[17,0,17,1],[37,1,38,11],[36,1,36,11],[32,1,33,11],[19,0,19,1],[18,0,18,1],[20,0,20,1],[26,0,26,1]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-L"]
["Recoverable OM&A Cost per Customer and per FTE 1"]
[]
[null,null,null,null,null,null,null,"5-year Distribution System Plan Period"]
[null,null,{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"- Board Approved\"","v":"Last Rebasing Year - 2015- Board Approved"},{"$f":"\"Last Rebasing Year - \"&RebaseYear&\"-  Actual\"","v":"Last Rebasing Year - 2015-  Actual"},{"$f":"BridgeYear -2 & \" Actuals\"","v":"2018 Actuals"},{"$f":"BridgeYear -1 & \" Actuals\"","v":"2019 Actuals"},{"$f":"BridgeYear & \" Bridge Year\"","v":"2020 Bridge Year"},{"$f":"TestYear & \" Test Year\"","v":"2021 Test Year"},{"$f":"TestYear+1 & \" Year\"","v":"2022 Year"},{"$f":"TestYear+2 & \" Year\"","v":"2023 Year"},{"$f":"TestYear+3 & \" Year\"","v":"2024 Year"},{"$f":"TestYear+4 & \" Year\"","v":"2025 Year"}]
["Reporting Basis"]
["OM&A Costs"]
["     O&M"]
["     Admin Expenses"]
["Total Recoverable OM&A from Appendix 2-JB 5",null,{"$f":"SUM(C16:C17)","v":0},{"$f":"SUM(D16:D17)","v":0},0,0,0,0,0,0,0,0]
["Number of Customers 2,4"]
["Number of FTEs 3,4"]
["Customers/FTEs",null,{"$f":"IF(C20=0,\"\",C19/C20)","v":""},{"$f":"IF(D20=0,\"\",D19/D20)","v":""},"","","","","","","",""]
["OM&A cost per customer"]
["     O&M per customer",null,{"$f":"IF(C19=0,\"\",C16/C19)","v":""},{"$f":"IF(D19=0,\"\",D16/D19)","v":""},"","","","","","","",""]
["     Admin per customer",null,{"$f":"IF(C19=0,\"\",C17/C19)","v":""},{"$f":"IF(D19=0,\"\",D17/D19)","v":""},"","","","","","","",""]
["     Total OM&A per customer",null,{"$f":"IF(C19=0,\"\",C18/C19)","v":""},{"$f":"IF(D19=0,\"\",D18/D19)","v":""},"","","","","","","",""]
["OM&A cost per FTE"]
["     O&M per FTE",null,{"$f":"IF(C20=0,\"\",C16/C20)","v":""},{"$f":"IF(D20=0,\"\",D16/D20)","v":""},"","","","","","","",""]
["     Admin per FTE",null,{"$f":"IF(C20=0,\"\",C17/C20)","v":""},{"$f":"IF(D20=0,\"\",D17/D20)","v":""},"","","","","","","",""]
["     Total OM&A per FTE",null,{"$f":"IF(C20=0,\"\",C18/C20)","v":""},{"$f":"IF(D20=0,\"\",D18/D20)","v":""},"","","","","","","",""]
[]
["Notes:"]
[]
[1,"If it has been more than three years since the applicant last filed a cost of service application, additional years of historical actuals should be incorporated into the table, as necessary, to go back to the last cost of service application.  If the applicant last filed a cost of service application less than three years ago, a minimum of three years of actual information is required."]
[]
[2,"The method of calculating the number of customers must be identified. Should be linked back to Appendix 2-IA"]
[3,"The method of calculating the number of FTEs must be identified.  See also Appendix 2-K"]
[4,"The number of customers and the number of FTEs should correspond to mid-year or average of January 1 and December 31 figures."]
[5,"For the test year and in the subsequent four years of the DSP period, the applicant should take into account the system O&M (line X of Appendix 2-AB) in developing its forecasted OM&A. Admin expenses beyond the test year also need to be forecasted (separately)."]

{"sheet":"App.2-M_Regulatory_Costs","index":38,"n_rows":96,"n_cols":11,"rows_kept":96,"cut":false,"hidden":false,"merged":[[45,0,45,1],[12,0,12,1],[13,0,13,1],[8,0,8,10],[9,0,9,10],[14,0,14,1]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,null,null,null,"Tab:",6]
["TO BE UPDATED AT THE DRAFT RATE ORDER STAGE",null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2020-08-31"]
[]
["Appendix 2-M"]
["Regulatory Cost Schedule"]
[]
[]
["Regulatory Cost Category",null,"USoA Account","USoA Account Balance",{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" OEB Approved)\"","v":"Last Rebasing Year (2015 OEB Approved)"},{"$f":"\"Last Rebasing Year (\" & RebaseYear & \" Actual)\"","v":"Last Rebasing Year (2015 Actual)"},{"$f":"\"Most Current Actuals Year \" & TestYear - 2","v":"Most Current Actuals Year 2019"},{"$f":"TestYear -1 & \" Bridge Year\"","v":"2020 Bridge Year"},"Annual % Change",{"$f":"TestYear & \" Test Year\"","v":"2021 Test Year"},"Annual % Change"]
["(A)",null,"(B)","(C )","(D)","(E)","(F)","(G)","(H)=[(G)-(F)]/(F)","(I)","(J) = [(I)-(G)]/(G)"]
["Regulatory Costs (Ongoing)"]
[1,"OEB Annual Assessment",5655,null,172000,164419,{"$f":"172000","v":172000},{"$f":"172000","v":172000},{"$f":"IF(G16=0,\"\",(H16-G16)/G16)","v":0},258000,{"$f":"IF(H16=0,\"\",(J16-H16)/H16)","v":0.5}]
[2,"OEB Section 30 Costs (OEB-initiated)",5655,null,10000,15960,7534,8900,{"$f":"IF(G17=0,\"\",(H17-G17)/G17)","v":0.18131138837271038},10800,{"$f":"IF(H17=0,\"\",(J17-H17)/H17)","v":0.21348314606741572}]
[3,"Expert Witness costs for regulatory matters",null,null,null,null,null,null,"",null,""]
[4,"Legal costs for regulatory matters",null,null,null,null,null,null,"",null,""]
[5,"Consultants' costs for regulatory matters",null,null,null,null,null,null,"",null,""]
[6,"Operating expenses associated with staff resources allocated to regulatory matters",null,null,null,null,null,null,"",null,""]
[7,"Operating expenses associated with other resources allocated to regulatory matters 1",null,null,null,null,null,null,"",null,""]
[8,"Other regulatory agency fees or assessments",null,null,null,null,null,null,"",null,""]
[9,"Any other costs for regulatory matters (please define)",null,null,null,null,null,null,"",null,""]
[10,"Intervenor costs",null,null,null,null,null,null,"",null,""]
[11,"Include other items in green cells, as applicable",null,null,null,null,null,null,"",null,""]
[12,"OEB Annual Assessment",1508,null,0,0,57127,61768,8.1240044112241144E-2,0,-1]
[13,null,null,null,null,null,null,null,"",null,""]
[14,null,null,null,null,null,null,null,"",null,""]
[15,null,null,null,null,null,null,null,"",null,""]
[16,null,null,null,null,null,null,null,"",null,""]
[17,null,null,null,null,null,null,null,"",null,""]
[18,null,null,null,null,null,null,null,"",null,""]
[19,null,null,null,null,null,null,null,"",null,""]
[20,null,null,null,null,null,null,null,"",null,""]
[21,null,null,null,null,null,null,null,"",null,""]
[22,null,null,null,null,null,null,null,"",null,""]
[23,null,null,null,null,null,null,null,"",null,""]
[24,null,null,null,null,null,null,null,"",null,""]
[25,null,null,null,null,null,null,null,"",null,""]
[26,null,null,null,null,null,null,null,"",null,""]
[27,null,null,null,null,null,null,null,"",null,""]
[28,null,null,null,null,null,null,null,"",null,""]
[29,null,null,null,null,null,null,null,"",null,""]
[30,null,null,null,null,null,null,null,"",null,""]
["Regulatory Costs (One-Time)"]
[1,"Expert Witness costs",null,null,null,null,null,null,{"$f":"IF(G47=0,\"\",(H47-G47)/G47)","v":""},null,{"$f":"IF(H47=0,\"\",(J47-H47)/H47)","v":""}]
[2,"Legal costs",5655,null,45000,{"$f":"72193/5","v":14438.6},{"$f":"0.3*2596.92*12","v":9348.9120000000003},{"$f":"G48","v":9348.9120000000003},0,{"$f":"(50000)","v":50000},4.3482159207402962]
[3,"Consultants' costs",5655,null,23050,{"$f":"85250/5","v":17050},{"$f":"0.31*2596.92*12","v":9660.5424000000003},{"$f":"G49","v":9660.5424000000003},0,289451,28.962189286597408]
[4,"Incremental operating expenses associated with staff resources allocated to this application.",null,null,null,null,null,null,"",null,""]
[5,"Incremental operating expenses associated with other resources allocated to this application. 1",null,null,null,null,null,null,"",null,""]
[6,"Intervenor costs",5655,null,{"$f":"10600-2650","v":7950},{"$f":"72509/5","v":14501.8},{"$f":"0.3*2596.92*12","v":9348.9120000000003},{"$f":"G52","v":9348.9120000000003},0,{"$f":"(20000+17000+13000+22000)","v":72000},6.7014309258660258]
[7,"OEB Section 30 Costs (application-related)",5655,null,2650,{"$f":"19559/5","v":3911.8},{"$f":"0.09*2596.92*12","v":2804.6736000000001},{"$f":"G53","v":2804.6736000000001},0,{"$f":"22000","v":22000},6.8440500170857659]
[8,"Include other items in green cells, as applicable",null,null,null,null,null,null,"",null,""]
[9,null,null,null,null,null,null,null,"",null,""]
[10,null,null,null,null,null,null,null,"",null,""]
[11,null,null,null,null,null,null,null,"",null,""]
[12,null,null,null,null,null,null,null,"",null,""]
[13,null,null,null,null,null,null,null,"",null,""]
[14,null,null,null,null,null,null,null,"",null,""]
[15,null,null,null,null,null,null,null,"",null,""]
[16,null,null,null,null,null,null,null,"",null,""]
[17,null,null,null,null,null,null,null,"",null,""]
[18,null,null,null,null,null,null,null,"",null,""]
[19,null,null,null,null,null,null,null,"",null,""]
[20,null,null,null,null,null,null,null,"",null,""]
[21,null,null,null,null,null,null,null,"",null,""]
[22,null,null,null,null,null,null,null,"",null,""]
[23,null,null,null,null,null,null,null,"",null,""]
[24,null,null,null,null,null,null,null,"",null,""]
[25,null,null,null,null,null,null,null,"",null,""]
[26,null,null,null,null,null,null,null,"",null,""]
[27,null,null,null,null,null,null,null,"",null,""]
[28,null,null,null,null,null,null,null,"",null,""]
[29,null,null,null,null,null,null,null,"",null,""]
[30,null,null,null,null,null,null,null,{"$f":"IF(G76=0,\"\",(H76-G76)/G76)","v":""},null,""]
[1,"Sub-total - Ongoing Costs 2",null,{"$f":"SUM(D16:D45)","v":0},{"$f":"SUM(E16:E45)","v":182000},{"$f":"SUM(F16:F45)","v":180379},{"$f":"SUM(G16:G45)","v":236661},{"$f":"SUM(H16:H45)","v":242668},{"$f":"IF(G77=0,\"\",(H77-G77)/G77)","v":2.5382297886005722E-2},{"$f":"SUM(J16:J45)","v":268800},0.10768622150427745]
[2,"Sub-total - One-time Costs 3",null,{"$f":"SUM(D47:D76)","v":0},{"$f":"SUM(E47:E76)","v":78650},{"$f":"SUM(F47:F76)","v":49902.2},{"$f":"SUM(G47:G76)","v":31163.040000000001},{"$f":"SUM(H47:H76)","v":31163.040000000001},{"$f":"IF(G78=0,\"\",(H78-G78)/G78)","v":0},{"$f":"SUM(J47:J76)","v":433451},12.909137234364811]
[3,"Total",null,{"$f":"D77+D78","v":0},{"$f":"E77+E78","v":260650},230281.2,267824.03999999998,273831.03999999998,2.2428905187151984E-2,{"$f":"J77+C83","v":355490.2},0.29821002031033456]
[]
[null,"Application-Related One-Time Costs","Total"]
[null,"Total One-Time Costs Related to Application to be Amortized over IRM Period",{"$f":"J78","v":433451}]
[null,"1/5 of Total One-Time Costs",{"$f":"C82/5","v":86690.2}]
[]
[]
[]
[]
[]
[]
[]
[]
["Notes:"]
[]
["1","Please identify the resources involved."]
["2","Sum of all ongoing costs."]
["3","Sum of all one-time costs related to this application."]

{"sheet":"Hidden_RegulatoryCosts1","index":39,"n_rows":65,"n_cols":16,"rows_kept":65,"cut":false,"hidden":true,"merged":[]}
["Utility Name","EB Number","Test Year","Bridge Year","Last Rebasing Year","Regulatory Cost Category","Type of Cost","USoA","USoA Account Balance",{"$f":"'App.2-M_Regulatory_Costs'!E13","v":"Last Rebasing Year (2015 OEB Approved)"},{"$f":"'App.2-M_Regulatory_Costs'!F13","v":"Last Rebasing Year (2015 Actual)"},{"$f":"'App.2-M_Regulatory_Costs'!G13","v":"Most Current Actuals Year 2019"},{"$f":"'App.2-M_Regulatory_Costs'!H13","v":"2020 Bridge Year"},{"$f":"'App.2-M_Regulatory_Costs'!I13","v":"Annual % Change"},{"$f":"'App.2-M_Regulatory_Costs'!J13","v":"2021 Test Year"},{"$f":"'App.2-M_Regulatory_Costs'!K13","v":"Annual % Change"}]
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{"sheet":"Hidden_RegulatoryCosts2","index":40,"n_rows":2,"n_cols":6,"rows_kept":2,"cut":false,"hidden":true,"merged":[]}
["EB Number","Test Year","Bridge Year","Last Rebasing Year","One-Time COS Costs","Amortized Amount"]
[{"$f":"EBNUMBER","v":"EB-2020-0040"},{"$f":"TestYear","v":2021},{"$f":"BridgeYear","v":2020},{"$f":"RebaseYear","v":2015},{"$f":"'App.2-M_Regulatory_Costs'!C82","v":433451},{"$f":"'App.2-M_Regulatory_Costs'!C83","v":86690.2}]

{"sheet":"App.2-N_Corp_Cost_Allocation","index":41,"n_rows":149,"n_cols":8,"rows_kept":149,"cut":false,"hidden":false,"merged":[[111,7,112,7],[112,1,113,1],[112,2,113,2],[109,1,109,6],[111,1,111,2],[111,3,113,3],[111,4,113,4],[111,5,112,5],[111,6,112,6],[79,7,80,7],[80,1,81,1],[80,2,81,2],[93,1,93,6],[95,1,95,2],[95,3,97,3],[95,4,97,4],[95,5,96,5],[95,6,96,6],[95,7,96,7],[96,1,97,1],[96,2,97,2],[77,1,77,6],[79,1,79,2],[79,3,81,3],[79,4,81,4],[79,5,80,5],[79,6,80,6],[47,7,48,7],[48,1,49,1],[48,2,49,2],[61,1,61,6],[63,1,63,2],[63,3,65,3],[63,4,65,4],[63,5,64,5],[63,6,64,6],[63,7,64,7],[64,1,65,1],[64,2,65,2],[45,1,45,6],[47,1,47,2],[47,3,49,3],[47,4,49,4],[47,5,48,5],[47,6,48,6],[142,1,142,6],[145,1,145,6],[148,1,148,6],[13,1,13,6],[8,1,8,6],[9,1,9,6],[138,2,139,6],[16,1,17,1],[16,2,17,2],[15,3,17,3],[15,4,17,4],[15,1,15,2],[15,5,16,5],[15,6,16,6],[29,1,29,6],[31,1,31,2],[15,7,16,7],[125,1,125,2],[125,3,127,3],[125,4,127,4],[125,6,126,6],[125,5,126,5],[126,1,127,1],[126,2,127,2],[123,1,123,6],[31,3,33,3],[31,4,33,4],[31,5,32,5],[31,6,32,6],[31,7,32,7],[32,1,33,1],[32,2,33,2]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,"Exhibit:",4]
[null,null,null,null,null,null,"Tab:",5]
[null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:","2020-08-31"]
[]
[null,"Appendix 2-N"]
[null,"Shared Services and Corporate Cost Allocation 1"]
[]
[null,null,"Year:",2015]
[]
[null,"Shared Services"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
[null,"From","To"]
[null,null,null,null,null,"$","$"]
[null,"NPEI","Peninsula West Power","Year End Accounting","Flat Fee",1000,839]
[null,"NPEI","Peninsula West Services","Year End Accounting","Flat Fee",1000,746]
[null,"NPEI","Peninsula West Power","Insurance","Actual Premium",1080,1080]
[null,"NPEI","Peninsula West Services","Insurance","Actual Premium",1080,1080]
[null,"NPEI","Peninsula West Services","Customer Service","Actual Direct Labour",24121,24121]
[null,"NPEI","Niagara Falls Hydro Holding","Insurance","Actual Premium",1080,1080]
[null,"NPEI","Niagara Falls Hydro Services","Insurance","Actual Premium",1080,1080]
[]
[]
[null,null,"Year:",2016]
[]
[null,"Shared Services"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
[null,"From","To"]
[null,null,null,null,null,"$","$"]
[null,"NPEI","Peninsula West Power","Year End Accounting","Flat Fee",1000,855.78]
[null,"NPEI","Peninsula West Services","Year End Accounting","Flat Fee",1000,760.92]
[null,"NPEI","Peninsula West Power","Insurance","Actual Premium",1296,1296]
[null,"NPEI","Peninsula West Services","Insurance","Actual Premium",1296,1296]
[null,"NPEI","Peninsula West Services","Customer Service","Actual Direct Labour",13657,13657]
[null,"NPEI","Niagara Falls Hydro Holding","Insurance","Actual Premium",1296,1296]
[null,"NPEI","Niagara Falls Hydro Services","Insurance","Actual Premium",1296,1296]
[]
[]
[null,null,"Year:",2017]
[]
[null,"Shared Services"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
[null,"From","To"]
[null,null,null,null,null,"$","$"]
[null,"NPEI","Peninsula West Power","Year End Accounting","Flat Fee",1000,873.12]
[null,"NPEI","Peninsula West Services","Year End Accounting","Flat Fee",1000,776.22]
[null,"NPEI","Peninsula West Power","Insurance","Actual Premium",1620,1620]
[null,"NPEI","Peninsula West Services","Insurance","Actual Premium",1620,1620]
[null,"NPEI","Peninsula West Services","Customer Service","Actual Direct Labour",11637,11637]
[null,"NPEI","Niagara Falls Hydro Holding","Insurance","Actual Premium",1620,1620]
[null,"NPEI","Niagara Falls Hydro Services","Insurance","Actual Premium",1620,1620]
[]
[]
[null,null,"Year:",2018]
[]
[null,"Shared Services"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
[null,"From","To"]
[null,null,null,null,null,"$","$"]
[null,"NPEI","Peninsula West Power","Year End Accounting","Flat Fee",1000,890.46]
[null,"NPEI","Peninsula West Services","Year End Accounting","Flat Fee",1000,791.52]
[null,"NPEI","Peninsula West Power","Insurance","Actual Premium",1890,1890]
[null,"NPEI","Peninsula West Services","Insurance","Actual Premium",1890,1890]
[null,"NPEI","Peninsula West Services","Customer Service","Actual Direct Labour",11315,11315]
[null,"NPEI","Niagara Falls Hydro Holding","Insurance","Actual Premium",1890,1890]
[null,"NPEI","Niagara Falls Hydro Services","Insurance","Actual Premium",1890,1890]
[]
[]
[null,null,"Year:",2019]
[]
[null,"Shared Services"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
[null,"From","To"]
[null,null,null,null,null,"$","$"]
[null,"NPEI","Peninsula West Power","Year End Accounting","Flat Fee",1000,907.80000000000007]
[null,"NPEI","Peninsula West Services","Year End Accounting","Flat Fee",1000,807.84]
[null,"NPEI","Peninsula West Power","Insurance","Actual Premium",2646,2646]
[null,"NPEI","Peninsula West Services","Insurance","Actual Premium",2646,2646]
[null,"NPEI","Peninsula West Services","Customer Service","Actual Direct Labour",11562,11562]
[null,"NPEI","Niagara Falls Hydro Holding","Insurance","Actual Premium",2646,2646]
[null,"NPEI","Niagara Falls Hydro Services","Insurance","Actual Premium",2646,2646]
[]
[]
[null,null,"Year:",2020]
[]
[null,"Shared Services"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
[null,"From","To"]
[null,null,null,null,null,"$","$"]
[null,"NPEI","Peninsula West Power","Year End Accounting","Flat Fee",1000,926.16]
[null,"NPEI","Peninsula West Services","Year End Accounting","Flat Fee",1000,824.16]
[null,"NPEI","Peninsula West Power","Insurance","Actual Premium",2646,2646]
[null,"NPEI","Peninsula West Services","Insurance","Actual Premium",2646,2646]
[null,"NPEI","Peninsula West Services","Customer Service","Actual Direct Labour",10441,10441]
[null,"NPEI","Niagara Falls Hydro Holding","Insurance","Actual Premium",2646,2646]
[null,"NPEI","Niagara Falls Hydro Services","Insurance","Actual Premium",2646,2646]
[]
[]
[null,null,"Year:",2021]
[]
[null,"Shared Services"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","Price for the Service","Cost for the Service"]
[null,"From","To"]
[null,null,null,null,null,"$","$"]
[null,"NPEI","Peninsula West Power","Year End Accounting","Flat Fee",1000,944.52]
[null,"NPEI","Peninsula West Services","Year End Accounting","Flat Fee",1000,840.48]
[null,"NPEI","Peninsula West Power","Insurance","Actual Premium",2646,2646]
[null,"NPEI","Peninsula West Services","Insurance","Actual Premium",2646,2646]
[null,"NPEI","Peninsula West Services","Customer Service","Actual Direct Labour",10650,10650]
[null,"NPEI","Niagara Falls Hydro Holding","Insurance","Actual Premium",2646,2646]
[null,"NPEI","Niagara Falls Hydro Services","Insurance","Actual Premium",2646,2646]
[]
[]
[null,"Corporate Cost Allocation"]
[]
[null,"Name of Company",null,"Service Offered","Pricing Methodology","% of Corporate Costs Allocated","Amount Allocated"]
[null,"From","To"]
[null,null,null,null,null,"%","$"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Note: "]
[null,1,"This appendix must be completed in relation to each service provided or received for the Historical (actuals), Bridge and Test years. The required information includes:"]
[]
[]
[null,"·         Type of Service:"]
[null,"Services such as billing, accounting, payroll, etc.  The applicant must identify any costs related to the Board of Directors of the parent company that are allocated to the applicant."]
[]
[null,"·         Pricing Methodology:"]
[null,"Pricing Methodology includes approaches such as cost-base, market-base, tendering, etc.  The applicant must provide evidence demonstrating the pricing methodology used.  The applicant must also provide a description of why that pricing methodology was chosen, whether or not it is in conformity with ARC, and why it is appropriate."]
[]
[null,"·         % Allocation:"]
[null,"The applicant must provide the percentage of the costs allocated to the entity for the service being offered.  The Applicant must also provide a description of the allocator and why it is an appropriate allocator."]

{"sheet":"App.2-OA Capital Structure","index":42,"n_rows":65,"n_cols":15,"rows_kept":65,"cut":false,"hidden":false,"merged":[[44,7,44,9],[9,2,9,14],[10,2,10,14],[16,0,17,0],[17,4,17,8],[14,7,14,9],[40,2,40,14],[12,0,12,14],[34,2,34,14],[35,2,35,14],[36,2,36,14],[37,2,37,14],[38,2,38,14],[39,2,39,14],[33,0,33,14],[46,0,47,0],[47,4,47,8],[63,0,63,14],[64,2,64,14],[70,2,70,14],[65,2,65,14],[66,2,66,14],[67,2,67,14],[68,2,68,14],[69,2,69,14]]}
[null,null,null,null,null,null,null,null,null,null,"File Number:",null,null,null,{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,null,null,null,null,"Exhibit:",null,null,null,5]
[null,null,null,null,null,null,null,null,null,null,"Tab:",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,"Schedule:",null,null,null,1]
[null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,"Date:",null,null,null,"2020-08-31"]
[]
[]
[null,null,"Appendix 2-OA"]
[null,null,"Capital Structure and Cost of Capital"]
[]
["This table must be completed for the last OEB-approved year and the test year."]
[]
[null,null,null,null,null,null,"Test Year:",2021]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"$I$31*E22","v":93527812.867349967},null,{"$f":"'App.2-OB_Debt Instruments'!I162","v":2.8379941763806354E-2},null,null,null,{"$f":"K22*I22","v":2654313.8824715707}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$31*E23","v":6680558.0619535688},null,1.7500000000000002E-2,null,null,null,{"$f":"K23*I23","v":116909.76608418746}]
[3,null,"Total Debt",null,{"$f":"SUM(E22:E23)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I22:I23)","v":100208370.92930354},null,{"$f":"IF(E24=0,0,SUMPRODUCT(E22:E23,K22:K23)/E24)","v":2.7654612312885928E-2},null,null,null,{"$f":"SUM(O22:O23)","v":2771223.6485557584}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$31*E27","v":66805580.619535685},null,8.3400000000000002E-2,null,null,null,{"$f":"K27*I27","v":5571585.4236692758}]
[5,null,"  Preferred Shares",null,0,null,null,null,{"$f":"$I$31*E28","v":0},null,0,null,null,null,{"$f":"K28*I28","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E27:E28)","v":0.4},null,null,null,{"$f":"SUM(I27:I28)","v":66805580.619535685},null,{"$f":"IF(E29=0,0,SUMPRODUCT(E27:E28,K27:K28)/E29)","v":8.3400000000000002E-2},null,null,null,{"$f":"SUM(O27:O28)","v":5571585.4236692758}]
[]
[7,null,"Total",null,1,null,null,null,167013951.54883921,null,{"$f":"(K24*E24)+(K29*E29)","v":4.9952767387731564E-2},null,null,null,{"$f":"O24+O29","v":8342809.0722250342}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,"Last OEB-approved year:",2015]
[]
["Line No."]
[null,null,"Particulars",null,"Capitalization Ratio",null,null,null,null,null,"Cost Rate",null,null,null,"Return"]
[]
[null,null,null,null,"(%)",null,null,null,"($)",null,"(%)",null,null,null,"($)"]
[null,null,"Debt"]
[1,null,"  Long-term Debt",null,0.56000000000000005,null,null,null,{"$f":"$I$61*E52","v":78378559.840000004},null,3.9229997000000003E-2,null,null,null,{"$f":"K52*I52","v":3074790.6673875209}]
[2,null,"  Short-term Debt",null,0.04,null,"(1)",null,{"$f":"$I$61*E53","v":5598468.5600000005},null,2.1600000000000001E-2,null,null,null,{"$f":"K53*I53","v":120926.92089600001}]
[3,null,"Total Debt",null,{"$f":"SUM(E52:E53)","v":0.60000000000000009},null,null,null,{"$f":"SUM(I52:I53)","v":83977028.400000006},null,{"$f":"IF(E54=0,0,SUMPRODUCT(E52:E53,K52:K53)/E54)","v":3.8054663866666665E-2},null,null,null,{"$f":"SUM(O52:O53)","v":3195717.5882835211}]
[]
[null,null,"Equity"]
[4,null,"  Common Equity",null,0.4,null,null,null,{"$f":"$I$61*E57","v":55984685.600000001},null,9.2999999999999999E-2,null,null,null,{"$f":"K57*I57","v":5206575.7608000003}]
[5,null,"  Preferred Shares",null,0,null,null,null,{"$f":"$I$31*E58","v":0},null,0,null,null,null,{"$f":"K58*I58","v":0}]
[6,null,"Total Equity",null,{"$f":"SUM(E57:E58)","v":0.4},null,null,null,{"$f":"SUM(I57:I58)","v":55984685.600000001},null,{"$f":"IF(E59=0,0,SUMPRODUCT(E57:E58,K57:K58)/E59)","v":9.2999999999999999E-2},null,null,null,{"$f":"SUM(O57:O58)","v":5206575.7608000003}]
[]
[7,null,"Total",null,1,null,null,null,139961714,null,{"$f":"(K54*E54)+(K59*E59)","v":6.0032798320000011E-2},null,null,null,{"$f":"O54+O59","v":8402293.3490835205}]
[]
[]
["Notes"]
["(1)",null,"4.0% unless an applicant has proposed or been approved for a different amount."]

{"sheet":"App.2-OB_Debt Instruments","index":43,"n_rows":168,"n_cols":11,"rows_kept":168,"cut":false,"hidden":false,"merged":[[167,1,167,10],[145,1,145,10],[146,1,146,10],[147,1,147,10],[165,1,165,10],[166,1,166,10],[126,1,126,10],[127,1,127,10],[76,1,76,10],[101,1,101,10],[102,1,102,10],[103,1,103,10],[125,1,125,10],[52,1,52,10],[53,1,53,10],[54,1,54,10],[74,1,74,10],[75,1,75,10],[33,1,33,10],[9,0,9,10],[10,0,10,10],[10,11,10,14],[12,0,12,10],[32,1,32,10],[31,1,31,10]]}
[null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,null,null,null,"Exhibit:",5]
[null,null,null,null,null,null,null,null,null,"Tab:",1]
[null,null,null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,"Date:","2020-08-31"]
[]
[]
["Appendix 2-OB"]
["Debt Instruments"]
[]
["This table must be completed for all required historical years, the bridge year and the test year."]
[null,null,null,"Year",2015]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"Long Term Note Payable","City of Niagara Falls","Affiliated","Fixed Rate","2000-04-01",20,22000000,4.7699999999999999E-2,{"$f":"H17*I17","v":1049400}]
[2,"Long Term Note Payable","Niagara Falls Hydro Holding Corporation","Affiliated","Fixed Rate","2000-04-01",20,3605090,4.7699999999999999E-2,{"$f":"H18*I18","v":171962.79300000001}]
[3,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2009-07-19",10,{"$f":"2754071+970498","v":3724569},4.58E-2,193728.07]
[4,"Non-revolving term loan payable","Scotiabank","Third-Party","Fixed Rate","2010-09-30",5,0,4.9700000000000001E-2,90905.04]
[5,"Non-revolving term loan payable","Scotiabank","Third-Party","Fixed Rate","2015-09-30",5,2137500,2.6700000000000002E-2,14727.97]
[6,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2012-06-27",5,10000000,2.8000000000000001E-2,280000]
[7,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2013-12-03",5,10000000,2.9329999999999998E-2,{"$f":"H23*I23","v":293300}]
[8,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2014-11-13",5,10000000,2.6630000000000001E-2,266300]
[9,null,null,null,null,null,null,null,null,0]
[10,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H17:H26)","v":61467159},{"$f":"IF(H28=0,\"\",J28/H28)","v":3.8399755436882975E-2},{"$f":"SUM(J17:J26)","v":2360323.8730000001}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, separately calculate the pro-rated interest in the year and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009, or with any subsequent update issued by the OEB."]
[3,"Add more lines above row 12 if necessary."]
[]
[null,null,null,"Year",2016]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"Long Term Note Payable","City of Niagara Falls","Affiliated","Fixed Rate","2000-04-01",20,22000000,4.7699999999999999E-2,{"$f":"H39*I39","v":1049400}]
[2,"Long Term Note Payable","Niagara Falls Hydro Holding Corporation","Affiliated","Fixed Rate","2000-04-01",20,3605090,4.7699999999999999E-2,{"$f":"H40*I40","v":171962.79300000001}]
[3,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2009-07-19",10,2754071.74,4.58E-2,150805.1]
[4,"Non-revolving term loan payable","Scotiabank","Third-Party","Fixed Rate","2015-09-30",5,1687500,2.6700000000000002E-2,51708.32]
[5,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2012-06-27",5,10000000,2.8000000000000001E-2,{"$f":"H43*I43+767.12+0.5","v":280767.62}]
[6,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2013-12-03",5,10000000,2.9329999999999998E-2,{"$f":"H44*I44+803.56+0.5","v":294104.06}]
[7,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2014-11-13",5,10000000,2.6630000000000001E-2,{"$f":"H45*I45+729.59+0.24","v":267029.83}]
[8,"Term Loan payable","Meridian Credit Union","Third-Party","Fixed Rate","2016-09-13",10,20000000,2.5999999999999999E-2,151013.84]
[9,null,null,null,null,null,null,null,null,{"$f":"H47*I47","v":0}]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H39:H47)","v":80046661.74000001},{"$f":"IF(H49=0,\"\",J49/H49)","v":3.0192284231040062E-2},{"$f":"SUM(J39:J47)","v":2416791.5630000001}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, separately calculate the pro-rated interest in the year and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009, or with any subsequent update issued by the OEB."]
[3,"Add more lines above row 12 if necessary."]
[]
[null,null,null,"Year",2017]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"Long Term Note Payable","City of Niagara Falls","Affiliated","Fixed Rate","2000-04-01",20,22000000,4.7699999999999999E-2,{"$f":"H60*I60","v":1049400}]
[2,"Long Term Note Payable","Niagara Falls Hydro Holding Corporation","Affiliated","Fixed Rate","2000-04-01",20,3605090,4.7699999999999999E-2,{"$f":"H61*I61","v":171962.79300000001}]
[3,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2009-07-19",10,1737716.9,4.58E-2,104948.23]
[4,"Non-revolving term loan payable","Scotiabank","Third-Party","Fixed Rate","2015-09-30",5,1237500,2.6700000000000002E-2,39836.050000000003]
[5,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2012-06-27",5,0,2.8000000000000001E-2,139616.41]
[6,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2022-06-27",10,10000000,2.81E-2,140868.47]
[7,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2013-12-03",5,10000000,2.9329999999999998E-2,{"$f":"H66*I66","v":293300}]
[8,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2014-11-13",5,10000000,2.6630000000000001E-2,{"$f":"H67*I67","v":266300}]
[9,"Term Loan payable","Meridian Credit Union","Third-Party","Fixed Rate","2016-09-13",10,20000000,2.5999999999999999E-2,{"$f":"H68*I68","v":520000}]
[10,null,null,null,null,null,null,null,null,{"$f":"H69*I69","v":0}]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H60:H69)","v":78580306.900000006},{"$f":"IF(H71=0,\"\",J71/H71)","v":3.4693577316634271E-2},{"$f":"SUM(J60:J69)","v":2726231.9529999997}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, separately calculate the pro-rated interest in the year and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009, or with any subsequent update issued by the OEB."]
[3,"Add more lines above row 12 if necessary."]
[]
[]
[]
[null,null,null,"Year",2018]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"Long Term Note Payable","City of Niagara Falls","Affiliated","Fixed Rate","2000-04-01",20,22000000,4.7699999999999999E-2,{"$f":"H84*I84","v":1049400}]
[2,"Long Term Note Payable","Niagara Falls Hydro Holding Corporation","Affiliated","Fixed Rate","2000-04-01",20,3605090,4.7699999999999999E-2,{"$f":"H85*I85","v":171962.79300000001}]
[3,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2009-07-19",10,673823.39,4.58E-2,57411.11]
[4,"Non-revolving term loan payable","Scotiabank","Third-Party","Fixed Rate","2015-09-30",5,787500,2.6700000000000002E-2,27288.37]
[6,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2022-06-27",10,10000000,2.81E-2,281000]
[null,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2013-12-03",5,0,2.9329999999999998E-2,{"$f":"10000000*0.02933/365*338","v":271603.83561643836}]
[null,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2013-12-03",10,10000000,3.671E-2,{"$f":"10000000*0.03671/365*25+190.74","v":25334.575616438357}]
[7,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2014-11-13",5,10000000,2.6630000000000001E-2,266300]
[8,"Term Loan payable","Meridian Credit Union","Third-Party","Fixed Rate","2016-09-13",10,20000000,2.5999999999999999E-2,521424.53]
[9,null,null,null,null,null,null,null,null,{"$f":"H93*I93","v":0}]
[10,null,null,null,null,null,null,null,null,0]
[11,null,null,null,null,null,null,null,null,0]
[12,null,null,null,null,null,null,null,null,0]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H84:H96)","v":77066413.390000001},{"$f":"IF(H98=0,\"\",J98/H98)","v":3.4667828652053957E-2},{"$f":"SUM(J84:J96)","v":2671725.2142328769}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, separately calculate the pro-rated interest in the year and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009, or with any subsequent update issued by the OEB."]
[3,"Add more lines above row 12 if necessary."]
[]
[null,null,null,"Year",2019]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"Long Term Note Payable","City of Niagara Falls","Affiliated","Fixed Rate","2000-04-01",20,0,4.7699999999999999E-2,{"$f":"22000000*0.0477/12*7","v":612150}]
[2,"Long Term Note Payable","Niagara Falls Hydro Holding Corporation","Affiliated","Fixed Rate","2000-04-01",20,0,4.7699999999999999E-2,100311.89]
[3,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2009-07-19",10,0,4.58E-2,11681.27]
[4,"Non-revolving term loan payable","Scotiabank","Third-Party","Fixed Rate","2015-09-30",5,337500,2.6700000000000002E-2,15443.88]
[5,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2017-06-27",10,10000000,2.81E-2,{"$f":"H113*I113","v":281000}]
[6,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2018-12-03",10,10000000,3.671E-2,{"$f":"H114*I114","v":367100}]
[7,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2014-11-13",5,null,2.6630000000000001E-2,239305.2]
[8,"Term Loan payable","Scotiabank","Third-Party","Fixed Rate","2019-11-06",5,10000000,2.6980000000000001E-2,{"$f":"10000000*0.02698/365*55","v":40654.794520547948}]
[9,"Term Loan payable","Meridian Credit Union","Third-Party","Fixed Rate","2016-09-13",10,20000000,2.5999999999999999E-2,520000]
[10,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2019-08-01",10,25600000,2.76E-2,236165.26]
[11,"Term Loan payable","Scotiabank","Third-Party","Fixed Rate","2019-11-06",5,7941601.9699999997,2.6980000000000001E-2,17740.439999999999]
[9,null,null,null,null,null,null,null,null,{"$f":"H120*I120","v":0}]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H109:H120)","v":83879101.969999999},{"$f":"IF(H122=0,\"\",J122/H122)","v":2.9107998025465123E-2},{"$f":"SUM(J109:J120)","v":2441552.7345205476}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, separately calculate the pro-rated interest in the year and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009, or with any subsequent update issued by the OEB."]
[3,"Add more lines above row 12 if necessary."]
[]
[null,null,null,"Year",2020]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[1,"Non-revolving term loan payable","Scotiabank","Third-Party","Fixed Rate","2015-09-30",5,0,2.6700000000000002E-2,3771.94]
[2,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2017-06-27",10,10000000,2.81E-2,{"$f":"H134*I134","v":281000}]
[3,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2018-12-03",10,10000000,3.671E-2,{"$f":"H135*I135","v":367100}]
[5,"Term Loan payable","Scotiabank","Third-Party","Fixed Rate","2019-11-06",5,10000000,2.6980000000000001E-2,269800]
[6,"Term Loan payable","Meridian Credit Union","Third-Party","Fixed Rate","2016-09-13",10,20000000,2.5999999999999999E-2,{"$f":"H137*I137","v":520000}]
[7,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2019-08-01",10,25600000,2.76E-2,706560]
[8,"Term Loan payable","Scotiabank","Third-Party","Fixed Rate","2019-11-06",5,7234630.2000000002,2.6980000000000001E-2,206689.8]
[9,null,null,null,null,null,null,null,null,{"$f":"H140*I140","v":0}]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H133:H140)","v":82834630.200000003},{"$f":"IF(H142=0,\"\",J142/H142)","v":2.8429193615208528E-2},{"$f":"SUM(J133:J140)","v":2354921.7399999998}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, separately calculate the pro-rated interest in the year and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009, or with any subsequent update issued by the OEB."]
[3,"Add more lines above row 12 if necessary."]
[]
[]
[null,null,null," Test Year",2020,2021]
[]
["Row","Description","Lender","Affiliated or Third-Party Debt?","Fixed or Variable-Rate?","Start Date","Term              (years)","Principal                         ($)","Rate (%) 2","Interest ($) 1","Additional Comments, if any"]
[2,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2017-06-27",10,10000000,2.81E-2,{"$f":"H154*I154","v":281000}]
[3,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2018-12-03",10,10000000,3.671E-2,{"$f":"H155*I155","v":367100}]
[5,"Term Loan payable","Scotiabank","Third-Party","Fixed Rate","2019-11-06",5,10000000,2.6980000000000001E-2,269800]
[6,"Term Loan payable","Meridian Credit Union","Third-Party","Fixed Rate","2016-09-13",10,20000000,2.5999999999999999E-2,520000]
[7,"Term Loan payable","TD Bank","Third-Party","Fixed Rate","2019-08-01",10,25600000,2.76E-2,706560]
[8,"Term Loan payable","Scotiabank","Third-Party","Fixed Rate","2019-11-06",5,6506691.7400000002,2.6980000000000001E-2,185723.13]
[9,null,null,null,null,null,null,null,null,{"$f":"H160*I160","v":0}]
[]
["Total",null,null,null,null,null,null,{"$f":"SUM(H154:H160)","v":82106691.739999995},{"$f":"IF(H162=0,\"\",J162/H162)","v":2.8379941763806354E-2},{"$f":"SUM(J154:J160)","v":2330183.13}]
[]
["Notes"]
[]
[1,"If financing is in place only part of the year, separately calculate the pro-rated interest in the year and input in the cell."]
[2,"Input actual or deemed long-term debt rate in accordance with the guidelines in The Report of the Board on the Cost of Capital for Ontario's Regulated Utilities, issued December 11, 2009, or with any subsequent update issued by the OEB."]
[3,"Add more lines above row 12 if necessary."]

{"sheet":"App.2-Q_Cost of Serv. Emb. Dx","index":44,"n_rows":60,"n_cols":7,"rows_kept":60,"cut":false,"hidden":false,"merged":[[8,0,8,6],[9,0,9,6],[15,0,15,1],[15,2,15,3],[53,3,54,3],[9,7,9,11],[12,0,12,6],[11,0,11,6],[58,3,59,3],[58,4,59,4],[53,4,54,4]]}
[null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,"Tab:"]
[null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,"Date:"]
[]
["Appendix 2-Q"]
["Cost of Serving Embedded Distributor(s) "]
[]
["To be completed by Host Distributors ONLY"]
["(Not required if Host Distributor has an Embedded Distributor rate class, i.e. a separate row on Sheet 11 of the RRWF.)"]
[]
[]
["Proposed Rate Class for Billing Embedded Distributor(s)"]
[]
["Host's Distribution Facilities used by Embedded Distributor(s)"]
[]
["(1)","(2)","(3)","(4)","(5)","(6) = '(3) + (4)"]
["Asset Class","Total OM&A costs asociated with asset class ","Original cost of asset class ","Accumulated amortization of asset class","Annual amortization of asset class","Net Book Value of asset class"]
["Totals for Host Distributor:","($)","($)","($)","($)"]
["Distribution Stations",128783.94652654522,{"$f":"7118784+111638","v":7230422},{"$f":"-111638-3850885","v":-3962523},-147029,{"$f":"C23+D23","v":3267899}]
["Low Voltage Line",null,null,null,null,0]
["LV Line category # 2 (if applcable)",null,null,null,null,0]
["OH",1531928.5017819656,{"$f":"59098248+44354798-3371807-700605-1691925-304051","v":97384658},{"$f":"-23258073-4832641-12928671-2323372+756730+157236+384709+69135","v":-41974947},{"$f":"-660101-137158-604915-108707+142482","v":-1368399},55409711]
["UG",999483.93335329858,{"$f":"17059562+91715295-5314103-9616241-3956038-6477230","v":83411245},{"$f":"-1461920-2645446-19156228-31364534+1870981+3385672+850514+1392549","v":-47128412},{"$f":"-354274-641083-508609-832746","v":-2336712},36282833]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[]
["(1)","(7)","(8)","(9)","(10)","(11)"]
[{"$f":"A21","v":"Asset Class"},"Total line length or station capacity in asset class","Line length or capacity required to provide LV service to Embedded Distributor(s)","Annual total demand on station/line providing LV services (sum of 12 monthly peaks)","Annual billed Embedded Distributor demand on station/line providing LV services","Embedded Distributor(s)' Responsibility Share "]
["Embedded Distributor's share:","kW or kVa; km","kW or kVA; km","kW or kVA","kW or kVA","percent"]
["Distribution Stations",69000,5000,{"$f":"3744*12","v":44928},{"$f":"3339+3466","v":6805},{"$f":"IF(D34=0,0,(C34/B34)*(E34/D34))","v":1.0975693154135184E-2}]
["Low Voltage Line",null,null,null,null,{"$f":"IF(D35=0,0,(C35/B35)*(E35/D35))","v":0}]
["LV Line # 2 (if applicable) ",null,null,null,null,{"$f":"IF(D36=0,0,(C36/B36)*(E36/D36))","v":0}]
["OH",1451,{"$f":"(7909.1392+15181.04)/1000","v":23.090179199999998},{"$f":"D34","v":44928},{"$f":"3466+3339","v":6805},{"$f":"IF(D37=0,0,(C37/B37)*(E37/D37))","v":2.4102990768229394E-3}]
["UG",573,{"$f":"(249.8097+296.11)/1000","v":0.54591970000000001},{"$f":"D34","v":44928},{"$f":"3339+3466","v":6805},{"$f":"IF(D38=0,0,(C38/B38)*(E38/D38))","v":1.4430626557271545E-4}]
[]
["(1)","(12)","(12a)","(13)","(14)","(15)","(16)"]
[{"$f":"A32","v":"Asset Class"},"Return on Assets used to Provide LV services","Taxes/PILs","Annual amortization on assets used to provide LV services","OM&A costs with burden associated with assets used to provide LV services","Total annual cost associated with assets used to provide LV services","Monthly cost associated with the delivery of LV services"]
[null,"($)","($)","($)","($)","($)","$/kW or $/kVA"]
["Distribution Stations",{"$f":"E$54*(F23+B23*E$59)*F34","v":1796.9743122888685},{"$f":"(B43-(B$54*C$54*F34*(F23+B23*E57)+B$55*C$55*F34*(F23+B23*E$57)))*E$57/(1-E$57)","v":431.07340879440443},{"$f":"E23*F34","v":-1613.745188759342},{"$f":"B23*F34","v":1413.4930802539138},{"$f":"SUM(B43:E43)","v":2027.7956125778446},{"$f":"IF(E34=0,0,(F43/E34))","v":0.29798612969549515}]
["Low Voltage Line",{"$f":"E$54*(F24+B24*E$59)*F35","v":0},{"$f":"(B44-(B$54*C$54*F35*(F24+B24*E58)+B$55*C$55*F35*(F24+B24*E58)))*E$57/(1-E$57)","v":0},{"$f":"E24*F35","v":0},{"$f":"B24*F35","v":0},{"$f":"SUM(B44:E44)","v":0},{"$f":"IF(E35=0,0,(F44/E35))","v":0}]
["LV Line # 2 (if applicable) ",{"$f":"E$54*(F25+B25*E$59)*F36","v":0},{"$f":"(B45-(B$54*C$54*F36*(F25+B25*E59)+B$55*C$55*F36*(F25+B25*E$59)))*E$57/(1-E$57)","v":0},{"$f":"E25*F36","v":0},{"$f":"B25*F36","v":0},{"$f":"SUM(B45:E45)","v":0},{"$f":"IF(E36=0,0,(F45/E36))","v":0}]
["OH",{"$f":"E$54*(F26+B26*E$59)*F37","v":6685.2241021884047},{"$f":"(B46-(B$54*C$54*F37*(F26+B26*E60)+B$55*C$55*F37*(F26+B26*E60)))*E$57/(1-E$57)","v":1611.3420749082638},{"$f":"E26*F37","v":-3298.2508464254333},{"$f":"B26*F37","v":3692.4058536038201},{"$f":"SUM(B46:E46)","v":8690.7211842750548},{"$f":"IF(E37=0,0,(F46/E37))","v":1.2771081828471793}]
["UG",{"$f":"E$54*(F27+B27*E$59)*F38","v":262.08506261832389},{"$f":"(B47-(B$54*C$54*F38*(F27+B27*I61)+B$55*C$55*F38*(F27+B27*I61)))*E$57/(1-E$57)","v":63.170225951084838},{"$f":"E27*F38","v":-337.20218243895107},{"$f":"B27*F38","v":144.23179392214334},{"$f":"SUM(B47:E47)","v":132.28490005260099},{"$f":"IF(E38=0,0,(F47/E38))","v":1.9439368119412343E-2}]
[]
["Total",null,null,null,null,{"$f":"SUM(F43:F47)","v":10850.801696905499},{"$f":"SUM(G43:G47)","v":1.5945336806620867}]
[]
["(17)","(18)","(19)","(20)","(21)"]
[null,"Capital Structure","Cost Rate"]
[null,"(%)","(%)",null,"(%)"]
["Long-Term Debt",{"$f":"'App.2-OA Capital Structure'!E22","v":0.56000000000000005},{"$f":"'App.2-OA Capital Structure'!K22","v":2.8379941763806354E-2},"Weighted Average Cost of Capital",{"$f":"IF(B60=0%,0,SUMPRODUCT(B54:B58,C54:C58)/B60)","v":4.9952767387731564E-2}]
["Short-term Debt",{"$f":"'App.2-OA Capital Structure'!E23","v":0.04},{"$f":"'App.2-OA Capital Structure'!K23","v":1.7500000000000002E-2}]
[]
["Common Equity",{"$f":"'App.2-OA Capital Structure'!E27","v":0.4},{"$f":"'App.2-OA Capital Structure'!K27","v":8.3400000000000002E-2},"Tax/PILs Rate",0.26500000000000001]
["Preferred Shares"]
[null,null,null,"Working Capital Allowance Factor",7.4999999999999997E-2]
["Total",{"$f":"SUM(B54:B58)","v":1}]

{"sheet":"App.2-R_Loss Factors","index":45,"n_rows":65,"n_cols":9,"rows_kept":65,"cut":false,"hidden":false,"merged":[[8,1,8,8],[9,1,9,8],[10,1,10,8],[12,1,13,2],[12,3,12,7],[12,8,13,8],[14,2,14,8],[23,2,23,8],[25,2,25,8],[52,2,53,8],[34,2,37,8],[41,2,43,8],[45,2,48,8],[55,2,56,8],[58,2,58,8],[30,2,32,8],[70,2,70,8],[62,2,62,8],[64,2,64,8],[50,2,50,8],[60,2,60,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,null,"Exhibit:",8]
[null,null,null,null,null,null,null,"Tab:",4]
[null,null,null,null,null,null,null,"Schedule:",1]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:","2020-08-31"]
[]
[null,"Appendix 2-R"]
[null,"Loss Factors"]
[]
[]
[null,null,null,"Historical Years",null,null,null,null,"5-Year Average"]
[null,null,null,{"$f":"IF(ISBLANK('LDC Info'!E26-5), \"Year 5\", 'LDC Info'!E26-5)","v":2015},{"$f":"IF(ISBLANK('LDC Info'!E26-4), \"Year 5\", 'LDC Info'!E26-4)","v":2016},{"$f":"IF(ISBLANK('LDC Info'!E26-3), \"Year 5\", 'LDC Info'!E26-3)","v":2017},{"$f":"IF(ISBLANK('LDC Info'!E26-2), \"Year 5\", 'LDC Info'!E26-2)","v":2018},{"$f":"IF(ISBLANK('LDC Info'!E26-1), \"Year 5\", 'LDC Info'!E26-1)","v":2019}]
[null,null,"Losses Within Distributor's System"]
[null,"A(1)","\"Wholesale\" kWh delivered to distributor (higher value)",1248870933.8891537,1263262131.3299232,1217293551.0289848,1275853781.0707569,1256020611.4413793,{"$f":"IF(SUM(D16:H16)=0,0,AVERAGE(D16:H16))","v":1252260201.7520397}]
[null,"A(2)","\"Wholesale\" kWh delivered to distributor (lower value)",1243499330.0142832,1257831314.4022517,1212201215.8871231,1270582612.9274023,1252366737.6697617,{"$f":"IF(SUM(D17:H17)=0,0,AVERAGE(D17:H17))","v":1247296242.1801643}]
[null,"B","Portion of \"Wholesale\" kWh delivered to distributor for its Large Use Customer(s)",null,null,null,null,null,{"$f":"IF(SUM(D18:H18)=0,0,AVERAGE(D18:H18))","v":0}]
[null,"C","Net \"Wholesale\" kWh delivered to distributor  = A(2) - B",{"$f":"D17-D18","v":1243499330.0142832},1257831314.4022517,1212201215.8871231,1270582612.9274023,1252366737.6697617,1247296242.1801643]
[null,"D","\"Retail\" kWh delivered by distributor",1195656486.5694904,1212742876.8617256,1168010031.1415474,1224357127.1282399,1210020079.43717,{"$f":"IF(SUM(D20:H20)=0,0,AVERAGE(D20:H20))","v":1202157320.2276347}]
[null,"E","Portion of \"Retail\" kWh delivered by distributor to its Large Use Customer(s)",null,null,null,null,null,{"$f":"IF(SUM(D21:H21)=0,0,AVERAGE(D21:H21))","v":0}]
[null,"F","Net \"Retail\" kWh delivered by distributor = D - E",{"$f":"D20-D21","v":1195656486.5694904},1212742876.8617256,1168010031.1415474,1224357127.1282399,1210020079.43717,1202157320.2276347]
[null,"G","Loss Factor in Distributor's system = C / F",{"$f":"IF(D22=0,\"\",D19/D22)","v":1.0400138701894728},1.0371788929053154,1.0378345935114834,1.0377549040022216,1.0349966574540554,1.0375482652669639]
[null,null,"Losses Upstream of Distributor's System"]
[null,"H","Supply Facilities Loss Factor",1.0044999999999999,1.0044999999999999,1.0044999999999999,1.0044999999999999,1.0044999999999999,{"$f":"IF(SUM(D25:H25)=0,0,AVERAGE(D25:H25))","v":1.0044999999999999}]
[null,null,"Total Losses"]
[null,"I","Total Loss Factor = G x H",{"$f":"IF(D23=\"\",\"\",D23*D25)","v":1.0446939326053253},1.0418461979233893,1.042504849182285,1.0424248010702315,1.0396541424125987,1.0422172324606651]
[]
[null,"Notes:"]
[]
[null,"A(1)","If directly connected to the IESO-controlled grid, kWh pertains to the virtual meter on the primary or high voltage side of the transformer at the interface with the transmission grid.  This corresponds to the \"With Losses\" kWh value provided by the IESO's MV-WEB.  It is the higher of the two values provided by MV-WEB."]
[]
[]
[]
[null,null,"If fully embedded within a host distributor, kWh pertains to the virtual meter on the primary or high voltage side of the transformer, at the interface between the host distributor and the transmission grid.  For example, if the host distributor is Hydro One Networks Inc., kWh from the Hydro One Networks' invoice corresponding to \"Total kWh w Losses\" should be reported.  This corresponds to the higher of the two kWh values provided in Hydro One Networks' invoice."]
[]
[]
[]
[]
[null,null,"If partially embedded, kWh pertains to the sum of the above."]
[]
[null,"A(2)","If directly connected to the IESO-controlled grid, kWh pertains to a metering installation on the secondary or low voltage side of the transformer at the interface with the transmission grid.  This corresponds to the \"Without Losses\" kWh value provided by the IESO's MV-WEB.  It is the lower of the two kWh values provided by MV-WEB."]
[]
[]
[]
[null,null,"If fully embedded with the host distributor, kWh pertains to a metering installation on the secondary or low voltage side of the transformer at the interface between the embedded distributor and the host distributor.  For example, if the host distributor is Hydro One Networks Inc., kWh from the Hydro One Networks' invoice corresponding to \"Total kWh\" should be reported.  This corresponds to the lower of the two kWh values provided in Hydro One Networks' invoice."]
[]
[]
[]
[]
[null,null,"If partially embedded, kWh pertains to the sum of the above."]
[]
[null,null,"Additionally, kWh pertaining to distributed generation directly connected to the distributor's own distribution network should be included in A(2)."]
[]
[]
[null,"B","If a Large Use Customer is metered on the secondary or low voltage side of the transformer, the default loss is 1%                         (i.e., B = 1.01 X E). This value should not include supply facility losses. However, the total loss factor on the tariff of rate and charges and applied to customers consumption should include the supply facility loss factor."]
[]
[]
[null,"D","kWh corresponding to D should equal metered or estimated kWh at the customer’s delivery point."]
[]
[null,"E","Metered consumption of Large Use customers."]
[]
[null,"G and I","These loss factors pertain to secondary-metered customers with demand less than 5,000 kW."]
[]
[null,"H","Actual Supply Facility Loss Factor as calculated by dividing A(1) by A(2)."]

{"sheet":"App.2-S_Stranded Meters","index":46,"n_rows":96,"n_cols":8,"rows_kept":96,"cut":false,"hidden":false,"merged":[[95,0,98,7],[88,1,90,7],[92,1,93,7],[73,1,74,7],[80,1,82,7],[84,1,86,7],[76,1,78,7],[66,2,68,7],[70,0,71,7],[41,1,42,7],[44,1,46,7],[48,1,51,7],[53,1,56,7],[61,2,64,7],[8,0,8,7],[9,0,9,7],[33,0,36,7],[38,0,39,7],[58,2,59,7]]}
[null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-S"]
["Stranded Meter Treatment"]
[]
["Year","Notes","Gross Asset Value","Accumulated Amortization","Contributed Capital (Net of Amortization)","Net Asset","Proceeds on Disposition","Residual Net Book Value"]
[null,null,"(A)","(B)","(C)","(D ) = (A) - (B) - (C)","(E)","(F) = (D) - (E)"]
[2006,null,null,null,null,{"$f":"C14-D14-E14","v":0},null,{"$f":"F14-G14","v":0}]
[2007,null,null,null,null,0,null,0]
[2008,null,null,null,null,0,null,0]
[2009,null,null,null,null,0,null,0]
[2010,null,null,null,null,0,null,0]
[2011,null,null,null,null,0,null,0]
[2012,null,null,null,null,0,null,0]
[2013,null,null,null,null,{"$f":"C21-D21-E21","v":0},null,{"$f":"F21-G21","v":0}]
[2014,null,null,null,null,{"$f":"C22-D22-E22","v":0},null,{"$f":"F22-G22","v":0}]
[2015,null,null,null,null,{"$f":"C23-D23-E23","v":0},null,{"$f":"F23-G23","v":0}]
[2016,null,null,null,null,{"$f":"C24-D24-E24","v":0},null,{"$f":"F24-G24","v":0}]
[2017,null,null,null,null,{"$f":"C25-D25-E25","v":0},null,{"$f":"F25-G25","v":0}]
[2018,"(1)",null,null,null,0,null,0]
[2019,null,null,null,null,{"$f":"C27-D27-E27","v":0},null,{"$f":"F27-G27","v":0}]
[2020,null,null,null,null,{"$f":"C28-D28-E28","v":0},null,{"$f":"F28-G28","v":0}]
[]
["Notes:"]
[]
["(1)","For 2018, please indicate whether the amounts provided are on a forecast or actual basis."]
[]
["Some distributors have transferred the cost of stranded meters from Account 1860 - Meters to \"Sub-account Stranded Meter Costs of Account 1555\", while in some cases distributors have left these costs in Account 1860.  Depending on which treatment the applicant has chosen. please provide the information under either of the two scenarios (A and B below), as applicable."]
[]
[]
[]
[]
["Scenario A:  If the stranded meter costs were transferred to \"Sub-account Stranded Meter Costs\" of Account 1555, the above table should be completed and the following information should be provided in Exhibit 9."]
[]
[]
[1,"A description of the accounting treatment followed by the applicant on stranded meter costs for financial accounting and reporting purposes."]
[]
[]
[2,"The amount of the pooled residual net book value of the removed from service stranded meters, less any contributed capital (net of accumulated amortization), and less any net proceeds from sales, which were transferred to this sub-account as of December 31, 2010."]
[]
[]
[]
[3,"A statement as to whether or not, since transferring the removed stranded meter costs to the sub-account, the recording of depreciation expenses was continued in order to reduce the net book value through accumulated depreciation.  If so, the total depreciation expense amount for the period from the time the costs for the stranded meters were transferred to the sub-account to December 31, 2010 should be provided."]
[]
[]
[]
[]
[null,"If no depreciation expenses were recorded to reduce the net book value of stranded meter costs through accumulated depreciation, the total depreciation expense amount that would have been applicable from the time that the stranded meter costs were transferred to the sub-account of Account 1555 to December 31, 2010 should be provided.  In addition, the following information should be provided:"]
[]
[]
[]
[]
[null,"a)","Whether or not carrying charges were recorded for the stranded meter cost balances in the sub-account, and if so, the total carrying charges recorded to December 31, 2010."]
[]
[]
[null,"b)","The estimated amount of the pooled residual net book value of the removed from service meters, less any net proceeds from sales and contributed capital, at the time when the smart meters will have been fully deployed (e.g., as of December 31, 2010).  If the smart meters have been fully deployed, the actual amount should be provided."]
[]
[]
[]
[]
[null,"c)","A description as to how the applicant intends to recover in rates the remaining costs for stranded meters, including the proposed accounting treatment, the proposed disposition period, and the associated bill impacts."]
[]
[]
[]
["Scenario B:  If the stranded meter costs remained recorded in Account 1860, the above table should be completed and the following information should be provided in Exhibit 9:"]
[]
[]
[1,"A description of the accounting treatment followed by the applicant on stranded meter costs for financial accounting and reporting purposes."]
[]
[]
[2,"The amount of the pooled residual net book value of the removed from service stranded meters, less any contributed capital (net of accumulated amortization), and less any net proceeds from sales, as of December 31, 2010."]
[]
[]
[]
[3,"A statement as to whether or not the recording of depreciation expenses continued in order to reduce the net book value through accumulated depreciation.  If so, provision of the total (cumulative) depreciation expense for the period from the time that the meters became stranded to December 31, 2010."]
[]
[]
[]
[4,"If no depreciation expenses were recorded to reduce the net book value of stranded meters through accumulated depreciation, the total (cumulative) depreciation expense amount that would have been applicable for the period from the time that the meters became stranded to December 31, 2010."]
[]
[]
[]
[5,"The estimated amount of the pooled residual net book value of the removed from service meters, less any net proceeds from sales and contributed capital, at the time when smart meters will have been fully deployed.  If the smart meters have been fully deployed, please provide the actual amount."]
[]
[]
[]
[6,"A description as to how the applicant intends to recover in rates the costs for stranded meters, including the proposed accounting treatment, the proposed disposition period and the associated bill impacts."]
[]
[]
["Distributors should also provide the Net Book Value per class of meter as of December 31, 2010 as well as the number of meters that were removed / stranded.  In preparing this information, distributors should review the OEB's letter of January 16, 2007 Stranded Meter Costs Related to the Installation of Smart Meters which stated that records were to be kept of the type and number of each meter to support the stranded meter costs."]

{"sheet":"App.2-Y_MIFRS Summary Impacts","index":47,"n_rows":37,"n_cols":9,"rows_kept":37,"cut":false,"hidden":true,"merged":[[36,0,36,8],[29,0,29,2],[29,6,29,8],[30,0,30,2],[30,6,30,8],[31,0,31,2],[31,6,31,8],[32,0,32,2],[32,6,32,8],[33,0,33,2],[33,6,33,8],[34,0,34,2],[34,6,34,8],[26,0,26,2],[26,6,26,8],[27,0,27,2],[27,6,27,8],[28,0,28,2],[28,6,28,8],[23,0,23,2],[23,6,23,8],[24,0,24,2],[24,6,24,8],[25,0,25,2],[25,6,25,8],[20,0,20,2],[20,6,20,8],[21,0,21,2],[21,6,21,8],[22,0,22,2],[22,3,22,5],[22,6,22,8],[17,0,17,2],[17,6,17,8],[18,0,18,2],[18,6,18,8],[19,0,19,2],[19,6,19,8],[8,0,8,8],[9,0,9,8],[10,0,10,8],[14,0,16,2],[14,6,14,8],[15,6,15,8]]}
[null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,"Date:"]
[]
["Appendix 2-Y"]
["Summary of Impacts to Revenue Requirement"]
["from Transition to MIFRS"]
[]
[]
[]
["Revenue Requirement Component",null,null,{"$f":"TestYear","v":2021},{"$f":"TestYear","v":2021},"Difference","Reasons why the revenue requirement "]
[null,null,null,"MIFRS","CGAAP 1",null,"component is different under MIFRS"]
[]
["Closing NBV 2017",null,null,null,null,{"$f":"+D18-E18","v":0}]
["Closing NBV 2018",null,null,null,null,{"$f":"+D19-E19","v":0}]
["Average NBV",null,null,{"$f":"(D18+D19)/2","v":0},{"$f":"(E18+E19)/2","v":0},{"$f":"+D20-E20","v":0}]
["Working Capital",null,null,null,null,{"$f":"+D21-E21","v":0}]
["Rate Base",null,null,{"$f":"SUM(D20:D21)","v":0},{"$f":"SUM(E20:E21)","v":0},{"$f":"+D22-E22","v":0}]
[null,null,null,null,null,{"$f":"+D23-E23","v":0}]
["Return on Rate Base",null,null,null,null,0]
[null,null,null,null,null,0]
["OM&A",null,null,null,null,0]
["Depreciation",null,null,null,null,0]
["PILs or Income Taxes",null,null,null,null,0]
[null,null,null,null,null,0]
["Less: Revenue Offsets",null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
[null,null,null,null,null,0]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,0]
["Total Base Revenue Requirement",null,null,{"$f":"SUM(D24:D34)","v":0},{"$f":"SUM(E24:E34)","v":0},{"$f":"SUM(F24:F34)","v":0}]
[]
["1.  Applicants must provide a summary of the dollar impacts of MIFRS to each component of the revenue requirement (e.g. rate base, operating costs, etc.), including the overall impact on the proposed revenue requirement.  Accordingly, the applicants must identify financial differences and resulting revenue requirement impacts arising from the adoption of  MIFRS as compared to CGAAP.  If the applicant is reflecting the changes in capitalization and depreciation policies for the first time in a rebasing application, then the comparison in the above table should be between MIFRS and CGAAP before the change in accounting policies. If the applicant changed capitalization and depreciation policies and reflected these changes in a previous rebasing application, the comparison in the above table should be between MIFRS and CGAAP after the change in accounting policies.  "]

{"sheet":"Sheet19","index":48,"n_rows":72,"n_cols":9,"rows_kept":72,"cut":false,"hidden":true,"merged":[]}
[null,"CGAAP","CGAAP","CGAAP","MIFRS","USGAAP","ASPE","ASPE","ASPE"]
[null,"N/A",2012,2013,null,null,"N/A",2012,2013]
["LDC Info","x","x","x","x","x","x","x","x"]
["Table of Contents","x","x","x","x","x","x","x","x"]
["COS Flowchart","x","x","x","x","x","x","x","x"]
["List of Key References","x","x","x","x","x","x","x","x"]
["App.2-AA_Capital Projects","x","x","x","x","x","x","x","x"]
["App.2-AB_Capital Expenditures","x","x","x","x","x","x","x","x"]
["App.2-BA1_Fix Asset Cont.CGAAP","x","x","x","n","x","x","x","x"]
["App.2-BA2_Fix Asset Cont.MIFRS","n","n","n","x","n","n","n","n"]
["Appendix 2-BB Service Life Comp","x","x","x","x","x","x","x","x"]
["Instruction for App. 2-C MIFRS","n","n","n","x","n","n","n","n"]
["App.2-CA_CGAAP_DepExp_2011","n","n","n","x","n","n","n","n"]
["App.2-CB_MIFRS_DepExp_2011","n","n","n","x","n","n","n","n"]
["App.2-CC_MIFRS_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CD_MIFRS_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CE_MIFRS_DepExp_2014","n","n","n","x","n","n","n","n"]
["App.2-CF_CGAAP_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CG_MIFRS_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CH_MIFRS_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CI_MIFRS_DepExp_2014","n","n","n","x","n","n","n","n"]
["App.2-CJ_CGAAP_DepExp_2012","n","n","n","x","n","n","n","n"]
["App.2-CK_CGAAP_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CL_MIFRS_DepExp_2013","n","n","n","x","n","n","n","n"]
["App.2-CM_MIFRS_DepExp_2014","n","n","n","x","n","n","n","n"]
["Instruction for App. 2-C CGAAP","x","x","x","n","n","x","x","x"]
["App.2-CN_OldCGAAP_DepExp_2012","x","x","n","n","n","x","x","n"]
["App.2-CO_NewCGAAP_DepExp_2012","x","x","n","n","n","x","x","n"]
["App.2-CP_NewCGAAP_DepExp_2013","x","x","n","n","n","x","x","n"]
["App.2-CQ NewCGAAP_DepExp_2014","x","x","n","n","n","x","x","n"]
["App.2-CR_OldCGAAP_DepExp_2012","x","n","x","n","n","x","n","x"]
["App.2-CS_OldCGAAP_DepExp_2013","x","n","x","n","n","x","n","x"]
["App.2-CT_NewCGAAP_DepExp_2013","x","n","x","n","n","x","n","x"]
["App.2-CU_NewCGAAP_DepExp_2014","x","n","x","n","n","x","n","x"]
["App.2-CV_USGAAP_DepExp","n","n","n","n","x","n","n","n"]
["App.2-DA_Overhead","n","n","n","x","n","n","n","n"]
["App.2-DB_Overhead","x","x","x","n","n","x","x","x"]
["App.2-EA_PP&E Deferral Account","n","n","n","x","x","n","n","n"]
["App.2-EB_PP&E Deferral Account","n","n","n","x","x","n","n","n"]
["App.2-EC_PP&E Deferral Account","n","n","n","x","x","n","n","n"]
["App.2-ED_Account 1576 (2012)","x","x","n","x","x","x","x","n"]
["App.2-EE_Account 1576 (2013)","x","n","x","x","x","x","n","x"]
["App.2-FA Proposed REG Invest.","o","o","o","o","o","o","o","o"]
["App.2-FB Calc of REG Improvemnt","o","o","o","o","o","o","o","o"]
["App.2-FC Calc of REG Expansion","o","o","o","o","o","o","o","o"]
["App.2-G SQI","x","x","x","x","x","x","x","x"]
["App.2-H_Other_Oper_Rev","x","x","x","x","x","x","x","x"]
["App.2-I LF_CDM_WF","x","x","x","x","x","x","x","x"]
["App.2-JA_OM&A_Summary_Analys","x","x","x","x","x","x","x","x"]
["App.2-JB_OM&A_Cost _Drivers","x","x","x","x","x","x","x","x"]
["App.2-JC_OMA Programs","x","x","x","x","x","x","x","x"]
["App.2-K_Employee Costs","x","x","x","x","x","x","x","x"]
["App.2-L_OM&A_per_Cust_FTEE","x","x","x","x","x","x","x","x"]
["App.2-M_Regulatory_Costs","x","x","x","x","x","x","x","x"]
["App.2-N_Corp_Cost_Allocation","x","x","x","x","x","x","x","x"]
["App.2-OA Capital Structure","x","x","x","x","x","x","x","x"]
["App.2-OB_Debt Instruments","x","x","x","x","x","x","x","x"]
["App.2-P_Cost_Allocation","x","x","x","x","x","x","x","x"]
["App.2-Q_Cost of Serv. Emb. Dx","e","e","e","e","e","e","e","e"]
["App.2-R_Loss Factors","x","x","x","x","x","x","x","x"]
["App.2-S_Stranded Meters","x","x","x","x","x","x","x","x"]
["App.2-TA_1592_Tax_Variance","x","x","x","x","x","x","x","x"]
["App.2-TB_1592_HST-OVAT","x","x","x","x","x","x","x","x"]
["App.2-U_IFRS Transition Costs","x","x","x","x","x","x","x","x"]
["App.2-V_Rev_Reconciliation","x","x","x","x","x","x","x","x"]
["App.2-W_Bill Impacts","x","x","x","x","x","x","x","x"]
["App.2-YA_MIFRS Summary Impacts","n","n","n","x","n","n","n","n"]
["App. 2-YB_CGAAP Summary Impacts","x","x","x","n","n","x","x","x"]
["App. 2-Z_Tariff","x","x","x","x","x","x","x","x"]
["lists","n","n","n","n","n","n","n","n"]
["lists2","n","n","n","n","n","n","n","n"]
["Sheet19","n","n","n","n","n","n","n","n"]

{"sheet":"App.2-YA_IFRS Transition Costs","index":49,"n_rows":34,"n_cols":15,"rows_kept":34,"cut":false,"hidden":true,"merged":[[32,1,32,4],[32,5,32,6],[31,1,31,14],[33,1,33,14],[39,0,42,0],[39,1,42,3],[44,0,45,0],[44,1,45,3],[33,0,34,0],[36,0,37,0],[36,1,37,3],[28,0,28,2],[17,0,17,2],[18,0,18,2],[19,0,19,2],[20,0,20,2],[21,0,21,2],[22,0,22,2],[23,0,23,2],[24,0,24,2],[25,0,25,2],[26,0,26,2],[27,0,27,2],[8,0,8,16],[9,0,9,16],[11,0,11,14],[13,11,14,11],[13,14,15,14],[16,0,16,2],[13,0,15,2],[13,13,15,13],[13,10,14,10],[13,12,15,12]]}
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"EBNUMBER","v":"EB-2020-0040"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
["Appendix 2-YA"]
["One-Time Incremental IFRS Transition Costs"]
[]
["The following table should be completed based on the information requested below. An explanation should be provided for any blank entries.  The entries should include one-time incremental IFRS transition costs that are currently included in Account 1508, Other Regulatory Assets, sub-account Deferred IFRS Transition Costs Account, or Account 1508, Other Regulatory Assets, sub-account IFRS Transition Costs Variance Account."]
[]
["Nature of One-Time Incremental IFRS Transition Costs 1",null,null,null,"Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Actual Costs Incurred","Audited Carrying Charges ","Forecasted Costs ","Forecasted Costs ","Carrying Charges January 1, 2017 to December 31, 2017 or April 30, 2017 (As appropriate)","Total Costs and Carrying Charges","Reasons why the costs recorded meet the criteria of one-time IFRS administrative incremental costs"]
[]
[null,null,null,null,2012,2013,2014,2015,"2016 3","To December 31, 2016","2017 3","2018 3"]
["Professional accounting fees",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(E17:M17)","v":0}]
["Professional legal fees",null,null,null,null,null,null,null,null,null,null,null,null,0]
["Salaries, wages and benefits of staff added to support the transition to IFRS",null,null,null,null,null,null,null,null,null,null,null,null,0]
["Associated staff training and development costs",null,null,null,null,null,null,null,null,null,null,null,null,0]
["Costs related to system upgrades, or replacements or changes where IFRS was the major reason for conversion",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Amounts, if any, included in previous Board approved rates (amounts should be negative) 2",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Insert description of additional item(s) and new rows if needed.",null,null,null,null,null,null,null,null,null,null,null,null,0]
["Total",null,null,null,{"$f":"SUM(E17:E28)","v":0},0,null,{"$f":"SUM(H17:H28)","v":0},null,0,null,0,null,{"$f":"SUM(N17:N28)","v":0}]
[]
["Note:"]
[1,"The Deferred IFRS Transition Costs Account and the IFRS Transition Costs Variance Account are exclusively for necessary, incremental transition costs and shall not include ongoing IFRS compliance costs or impacts arising from adopting accounting policy changes that reflect changes in the timing of the recognition of income. The incremental costs in these accounts shall not include costs related to system upgrades, or replacements or changes where IFRS was not the major reason for conversion. In addition, incremental IFRS costs shall not include capital assets or expenditures."]
[2,"If there were any amounts approved in previous Board approved rates, please state the EB #:"]
[3,"Any forecasted One-time costs past 2015 should be fully explained in the application, since distributors were required to adopt IFRS or an alternative accounting standard by January 1, 2015."]

{"sheet":"App.2-Z_Commodity Expense","index":50,"n_rows":85,"n_cols":22,"rows_kept":85,"cut":false,"hidden":false,"merged":[[56,7,66,8],[56,12,66,13],[69,5,69,9],[69,10,69,14],[70,7,81,8],[70,12,81,13],[42,2,42,5],[48,5,48,9],[48,10,48,14],[54,5,54,9],[54,10,54,14],[38,2,38,5],[39,2,39,5],[40,2,40,5],[36,2,36,5],[36,6,41,6],[41,2,41,5],[25,3,25,4],[26,3,26,4],[27,3,27,4],[31,8,31,9],[37,2,37,5],[1,0,2,5],[8,1,8,18],[12,3,12,14],[14,8,14,10],[14,11,15,11],[14,12,14,13],[15,3,15,4],[9,0,9,14],[36,11,38,11],[16,3,16,4],[21,3,21,4],[22,3,22,4],[23,3,23,4],[32,2,32,5],[32,6,32,7],[32,8,32,9],[34,8,34,9],[34,11,35,11],[16,8,16,10],[17,3,17,4],[18,3,18,4],[19,3,19,4],[20,3,20,4],[24,3,24,4]]}
[null,null,null,null,null,null,null,null,null,null,null,null,"File Number:",{"$f":"'App.2-S_Stranded Meters'!H1","v":"EB-2020-0040"}]
["In the green shaded cell (row 18-26) enter the most recent 12-month actual data. If there is a material difference between actual and forecasted consumption data, use forecasted data and provide an explanation",null,null,null,null,null,null,null,null,null,null,null,"Exhibit:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Tab:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Schedule:"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Page:"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"Date:"]
[]
[null," "]
["Commodity Expense "]
[]
[]
["Step 1:","Allocation of Commodity",null,{"$f":"TestYear-3 & \" Historical Actuals\"","v":"2018 Historical Actuals"}]
[]
[null,null,null,null,null,null,null,null,"non-RPP",null,null,"RPP","Proportions (by Class)"]
[null," "," ",null,null,null,null,null,"non GA mod","GA mod","Total ",null,"non-RPP","RPP"]
[null,"Customer Class Name",null,"Last Actual kWh's",null,"Class A kWh","Class B kWh",null,null,null,null,null,"%","%"]
[null,"Residential",null,null,null,null,{"$f":"+D18-F18","v":0},null,null,null,{"$f":"SUM(I18:J18)","v":0},{"$f":"G18-(I18+J18)","v":0},{"$f":"+K18/D18","v":{"$error":"#DIV/0!"}},{"$f":"+L18/D18","v":{"$error":"#DIV/0!"}}]
[null,"General Service < 50 kW",null,null,null,null,{"$f":"+D19-F19","v":0},null,null,null,{"$f":"SUM(I19:J19)","v":0},0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,"General Service 50 to 4999 kW",null,null,null,null,0,null,null,null,0,{"$f":"D20-(I20+J20)","v":0},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,null,null,null,null,0,null,null,null,0,0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,"Unmetered Scattered Load",null,null,null,null,0,null,null,null,0,0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,"Sentinel Lighting",null,null,null,null,0,null,null,null,0,0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,"Street Lighting ",null,null,null,null,0,null,null,null,0,0,{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,null,null,null,null,null,0,null,null,null,null,0]
[null,null,null,null,null,null,0,null,null,null,null,0]
[null,"TOTAL"," ",{"$f":"SUM(D18:E26)","v":0},null,{"$f":"SUM(F18:F26)","v":0},0,null,{"$f":"SUM(I18:I26)","v":0},{"$f":"SUM(J18:J26)","v":0},{"$f":"SUM(K18:K26)","v":0},{"$f":"SUM(L18:L26)","v":0}]
[null,"%"," ",{"$f":"$D$27/$D$27","v":{"$error":"#DIV/0!"}},null,null,1,null,{"$f":"$I$27/$D$27","v":{"$error":"#DIV/0!"}},{"$f":"$J$27/$D$27","v":{"$error":"#DIV/0!"}},null,{"$f":"$L$27/$D$27","v":{"$error":"#DIV/0!"}},{"$f":"I28+J28","v":{"$error":"#DIV/0!"}},{"$f":"L28","v":{"$error":"#DIV/0!"}},{"$f":"M28+N28","v":{"$error":"#DIV/0!"}}]
[]
[]
["Step 2:",{"$f":" TestYear & \" Forecasted Commodity Prices\"","v":"2021 Forecasted Commodity Prices"}]
[null," ",null,null,null,null,null,null,"non-RPP"]
["Step 2a:","GA Modifier","($/MWh)",null,null,null,null,null,0,null,"Source:","   Table 1: RPP Prices and GA Modifier: November 1 2019 to October 31 2020*"]
[]
["Step 2b:","Forecasted Commodity Prices"," Table 1: Average RPP Supply Cost Summary**",null,null,null,null,null,"non-RPP",null,null,"RPP"]
[null,null,null,null,null,null,null,null,"non GA mod","GA mod"]
[null,"HOEP ($/MWh)","Load-Weighted Price for RPP Consumers",null,null,null,null,null,null,0]
[null,"Global Adjustment ($/MWh)","Impact of the Global Adjustment",null,null,null,null,null,null,0]
[null,"Adjustments ($/MWh)",null,null,null,null,null,null,null,0]
[null,"TOTAL ($/MWh)","Average Supply Cost for RPP Consumers",null,null,null,null,null,{"$f":"SUM(I37:I39)","v":0},{"$f":"SUM(J37:J39)","v":0},null,{"$f":"I40","v":0},null,null,null,null,null,null,null,null,null," "]
[null,"$/kWh",null,null,null,null,null,null,{"$f":"I40/1000","v":0},{"$f":"J40/1000","v":0},null,{"$f":"L40/1000","v":0}]
[null,"Percentage shares (%)","non-RPP (GA mod/non-GA mod), RPP",null,null,null,null,null,{"$f":"1-L42","v":{"$error":"#DIV/0!"}},0,null,{"$f":"L28","v":{"$error":"#DIV/0!"}}]
[null,"WEIGHTED AVERAGE PRICE ($/kWh)","(Sum of I43, J43 and L43)",null,null,null,{"$f":"I43+J43+L43","v":{"$error":"#DIV/0!"}},null,{"$f":"I41*I42","v":{"$error":"#DIV/0!"}},{"$f":"J41*J42","v":0},null,{"$f":"L41*L42","v":{"$error":"#DIV/0!"}}]
[]
[]
["Step 3:","Commodity Expense",null,"Loss Factor:",null,1.0479000000000001,null,null,null,null,1.0422172324606651]
[null,"(volumes for the bridge and test year are loss adjusted)"]
[]
[null,"Class A",null,null,null,{"$f":"TestYear-1","v":2020},null,null,null,null,{"$f":"TestYear","v":2021}]
[null,"Customer",null,"Revenue","Expense","kWh Volume","kW Volume","HOEP Rate/kWh","Avg GA/kW","Amount","kWh Volume","kW Volume","HOEP Rate/kWh","Avg GA/kW","Amount"]
[null,{"$f":"+B20","v":"General Service 50 to 4999 kW"},null,4035,4705,null,null,{"$f":"+I37/1000","v":0},null,{"$f":"(+F51*H51)+(G51*I51)","v":0},null,null,{"$f":"+I37/1000","v":0},null,{"$f":"(+K51*M51)+(L51*N51)","v":0}]
[null,{"$f":"+B21","v":0},null,4010,4705,null,null,{"$f":"+I37/1000","v":0},null,{"$f":"(+F52*H52)+(G52*I52)","v":0},null,null,{"$f":"+I37/1000","v":0},null,{"$f":"(+K52*M52)+(L52*N52)","v":0}]
[null,null,null,null,null,{"$f":"+F51+F52","v":0},{"$f":"+G51+G52","v":0},null,null,{"$f":"+J51+J52","v":0},null,null,null,null,{"$f":"+O51+O52","v":0}]
[]
[null,"Class B",null,null,null,{"$f":"F49","v":2020},null,null,null,null,{"$f":"K49","v":2021}]
[null,"Customer",null,"Revenue","Expense"," "]
[null,"Class Name","UoM","USA #","USA #","Volume","rate ($/kWh):",null,null,"Amount","Volume","rate ($/kWh):",null,null,"Amount"]
[null,{"$f":"B18","v":"Residential"},"kWh",4006,4705,null,{"$f":"L58","v":0},null,null,{"$f":"F58*G58","v":0},null,{"$f":"IFERROR(G43,0)","v":0},null,null,{"$f":"ROUND(K58*L58,0)","v":0}]
[null,"General Service < 50 kW","kWh",4010,4705,null,{"$f":"+$G$58","v":0},null,null,0,null,{"$f":"L58","v":0},null,null,0]
[null,"General Service 50 to 4999 kW","kWh",4035,4705,null,{"$f":"+$G$58","v":0},null,null,0,null,{"$f":"L59","v":0},null,null,0]
[null,0,"kWh",4010,4705,null,0,null,null,0,null,0,null,null,0]
[null,"Unmetered Scattered Load","kWh",4025,4705,null,0,null,null,0,null,0,null,null,0]
[null,"Sentinel Lighting","kWh",4025,4705,null,0,null,null,0,null,0,null,null,0]
[null,"Street Lighting ","kWh",4025,4705,null,0,null,null,0,null,0,null,null,0]
[null,0,"kWh",4025,4705,null,0,null,null,0,null,0,null,null,0]
[null,0,"kWh",4025,4705,null,0,null,null,0,null,0,null,null,0]
[null,"TOTAL",null,null,null,{"$f":"SUM(F58:F66)","v":0},null,null,null,{"$f":"SUM(J58:J66)","v":0},{"$f":"SUM(K58:K66)","v":0},null,null,null,{"$f":"SUM(O58:O66)","v":0}]
[]
[]
[null,"Total",null,null,null,{"$f":"F55","v":2020},null,null,null,null,{"$f":"K55","v":2021}]
[null,"Customer",null,"Revenue","Expense"," "]
[null,"Class Name","UoM","USA #","USA #","Volume","avg rate ($/kWh):",null,null,"Amount","Volume","avg rate ($/kWh):",null,null,"Amount"]
[null,{"$f":"+B18","v":"Residential"},"kWh",4006,4705,{"$f":"+F58","v":0},{"$f":"+J73/F73","v":{"$error":"#DIV/0!"}},null,null,{"$f":"+J58","v":0},{"$f":"+K58","v":0},{"$f":"+O73/K73","v":{"$error":"#DIV/0!"}},null,null,{"$f":"+O58","v":0}]
[null,"General Service < 50 kW","kWh",4010,4705,{"$f":"+F59","v":0},{"$error":"#DIV/0!"},null,null,{"$f":"+J59","v":0},{"$f":"+K59","v":0},{"$error":"#DIV/0!"},null,null,{"$f":"+O59","v":0}]
[null,"General Service 50 to 4999 kW","kWh",4035,4705,{"$f":"+F60+F51","v":0},{"$error":"#DIV/0!"},null,null,{"$f":"+J60+J51","v":0},{"$f":"+K60+K51","v":0},{"$error":"#DIV/0!"},null,null,{"$f":"+O60+O51","v":0}]
[null,0,"kWh",4010,4705,{"$f":"+F61+F52","v":0},{"$error":"#DIV/0!"},null,null,{"$f":"+J61+J52","v":0},{"$f":"+K61+K52","v":0},{"$error":"#DIV/0!"},null,null,{"$f":"+O61+O52","v":0}]
[null,"Unmetered Scattered Load","kWh",4025,4705,0,{"$error":"#DIV/0!"},null,null,{"$f":"+J62","v":0},{"$f":"+K62","v":0},{"$error":"#DIV/0!"},null,null,0]
[null,"Sentinel Lighting","kWh",4025,4705,0,{"$error":"#DIV/0!"},null,null,{"$f":"+J63","v":0},0,{"$error":"#DIV/0!"},null,null,0]
[null,"Street Lighting ","kWh",4025,4705,0,{"$error":"#DIV/0!"},null,null,{"$f":"+J64","v":0},0,{"$error":"#DIV/0!"},null,null,0]
[null,0,"kWh",4025,4705,0,0,null,null,{"$f":"+J65","v":0},0,0,null,null,0]
[null,0,"kWh",4025,4705,0,0,null,null,{"$f":"+J66","v":0},0,0,null,null,0]
[null,"TOTAL",null,null,null,{"$f":"SUM(F73:F81)","v":0},null,null,null,{"$f":"SUM(J73:J81)","v":0},{"$f":"SUM(K73:K81)","v":0},null,null,null,{"$f":"SUM(O73:O81)","v":0}]
[]
["*Regulated Price Plan Prices and the Global Adjustment Modifier for the Period May 1, 2019 – April 30, 2020"]
["** Regulated Price Plan Cost Suppy Report May 1, 2019 - April 30, 2020"]

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